Technology Adoption as An Intermediate Variable Links The Quality of Accounting Information Systems to The Work Efficiency of Accounting Personnel in The Processed Food Industry, Samutsakhon
Keywords:
Quality of Accounting Information System, Technology Adoption, Work EfficiencyAbstract
The objectives of this research were 1) to study the quality factor levels of the accounting information system, technology adoption, and work efficiency, and 2) technology adoption as an intermediate variable linking the quality of accounting information systems to work efficiency. The research employs a quantitative method by using a close-ended questionnaire for survey research. Data were collected from 100 samples who were working in accounting in the processed food industry, Samutsakhon. By Stratified Sampling and purposive sampling. Alpha Cronbach's confidence coefficient was .952. The statistics used in the research were frequency, percentage, mean, standard deviation and structural equation model (SEM) analysis by using the Smart PLS program.
The results of the research showed that 1) the quality of accounting information system, technology adoption, and work efficiency was at a high level with an average value of 4.34, 4.47 and 4.48 respectively, and standard deviation; .561, .473 and .534 respectively, 2) technology adoption as an intermediate variable that connects the quality of accounting information system to work efficiency. By sorting the values according to the total influence, the technology adoption (TE=0.165), and quality of the accounting information system have a combined influence on work efficiency (TE=0.765). It was shown that the quality of accounting information system influences work efficiency of accounting personnel in the processed food industry, Samutsakhon more than technology adoption
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