A Validation of the End-User Computing Satisfaction (EUCS) towards Computerised Accounting System (CAS)

Introduction Accounting Information System Accounting is the service function that seeks to provide the users with quantitative information. On the other hand, AIS (Accounting Information System) is an information system that is designed to make the accomplishment of accounting function possible. AIS processes data and transactions to provide users with the information they need to plan, control, and operate their businesses (Romney et al., 1997:2). Previously, AIS (Accounting Information System) were performed manually on recording, summarizing and validating of data associated with financial accounting, managerial accounting, and tax compliance issues (Hollander et al. 1996). Now, AIS (Accounting Information System) can be performed with the help of computers. Contemporary IS (Information System) cannot function without computers and other technical means to measure primary information, gather and register it in carriers, process and transmit it to consumers. For this reason, computerized information systems (CIS) are designed and implemented (Mahdi et al., 2010). Accounting information plays an important role in the process of managing an enterprise's activity. In the last ten years, there has been an intensive process of implementing AIS in the world. These systems were implemented in large industrial and small trade enterprises. Later, implementation of AIS started in other enterprises and state institutions. The implementation of AIS is quite an expensive investment project for most Enterprises (Mahdi et al., 2010). Although the cost of AIS implementation is quite expensive, it also provides a lot of benefits. According to some researchers, AIS will help in improving performance measures and productivity. Gelinas (1990) considers the effectiveness of AIS as a measure of success to meet the established goals. The success of AIS implementation can be defined as profitably applied to area of major concern to the organization, is widely used by one or more satisfied users, and improves the quality of their performance. In addition, the quality of accounting information is also determined by other factors such as the level of primary information automation, functionality of computer software, integration of accounting and other types of economic information (Mahdi et al., 2010). Measuring Information System Many researchers defined end user computing based on their own objectives and setting of the study. Ives, Olson and Baroudi (1983) defines User Information Satisfaction (UIS) is one such evaluation mechanism as to extent to which users believe the information system available to them meets their information requirements. Chin and Lee (2000) defined end-user satisfaction with an information system as the overall affective evaluation and end-user has relating with his or her experience in the information system. They stated that the term "experience" could be made more specific to focus into different aspects related to the information system such as computing or training. According to Doll and Torkzadeh (1988), EUCS is the affective attitude towards a specific computer application by someone who interacts with the application directly. End-user satisfaction can be evaluated in terms of both the primary (application) and secondary user roles (inquiry and decision support application). This study deployed Doll and Torkzadeh definition of the end user computing and EUCS. The end user computing in this study is the people who interact and use the CAS such as financial officer, administrative officer, bursar assistant, account clerk and etc, and eventually they can interpret the report as in needed by the organisation. These end users were asked to reflect their satisfaction or perception on the CAS (Computerised Accounting System) in their own organisation. In measuring the effectiveness of information system has proven to be difficult (Seddon and Kee Yip, 2002). In fact, MIS Quarterly described it as one of the most "haunting problems" of Management Information System (MIS) (Davis 1989). …