Usage of and satisfaction with accounting information systems in the hotel industry : the case of Malaysia

Ramli, Ainon

Abstract

In the last 20 years, organisations have invested heavily in Information Technology (IT) to support their businesses. The work systems of organisations nowadays are increasingly IT-enabled. The tourism industry in general and hospitality industry in particular is one of the industries that are much affected by the revolution of IT. There have been made various calls for additional research to improve knowledge about the usage of and satisfaction with information systems (IS) in organisations. This study is motivated by the lack of knowledge of the use of Accounting Information Systems (AIS) in the hotel industry, especially in developing countries. Thus, this research attempts to fill a knowledge gap by exploring the adoption of AIS and the factors that influence usage of and satisfaction with the AIS, as well as the relationship between satisfaction with the AIS and its organisational impact, in Malaysia. This study uses an extension of the Technology Acceptance Model (TAM) which is regarded as one of the most influential research models in explaining IT usage or acceptance behaviour in various contexts.

The research adopts a triangulation approach combining both a survey and interviews. The data from the survey were collected through a postal questionnaire to senior accounting managers in three, four and five star rated hotels. The data were analysed using Partial Least Squares (PLS) which is the PLS-Graph Beta Version 3.0. Semistructured interviews with managers in six hotels supplement the findings from the survey. The interviews explained further, managers’ insights into experience and views as a means to triangulate the research.

The findings confirm the wide use of computerised accounting systems in three, four and five star rated hotels, although, the extent of the AIS use is relatively unsophisticated with the focus on basic accounting modules and fundamental accounting-based applications. The main factors to influence perceived usefulness (PU) are perceived ease of use (PEOU), involvement and training. The factors that influence PEOU are experience, external expertise and PU. It is found that usage of the AIS, PU and PEOU significantly influence satisfaction with the AIS. This study also provides positive support for a relationship between satisfaction with the AIS and organisational impact. Despite the widely held belief that IT is fundamental to a firm’s survival andgrowth, previous studies struggled to link IT to organisational impact.

This research adds to existing studies about the usage of and satisfaction with IT/IS. It provides further support to the TAM in terms of AIS in the hotel industry. The findings from this study also provide awareness to academics and practitioners about the importance of IT/IS in general and AIS in particular to create competitive advantages and to improve firms’ efficiency and effectiveness, as well as to impact to overall firm performance.

Citation

Ramli, A. Usage of and satisfaction with accounting information systems in the hotel industry : the case of Malaysia. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4214682

• Thesis Type: Thesis
• Deposit Date: Oct 29, 2013
• Publicly Available Date: Feb 23, 2023
• Keywords: Business
• Public URL: https://hull-repository.worktribe.com/output/4214682
• Additional Information: Business School, The University of Hull
• Award Date: Feb 1, 2013