End-User Computing Satisfaction (EUCS) in Computerised Accounting System (CAS): Which the Critical Factors? A Case in Malaysia

Abstract

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This paper is to examine critical factors; content, accuracy, format, ease of use, timeliness, satisfaction with system speed and system reliability in  End-User Computing Satisfaction (EUCS) that influence most end-users’ satisfaction. The research was conducted using a set of questionnaire consist of seven factors; content, accuracy, format, ease of use, timeliness, satisfaction with system speed and system reliability to measure end-users’ satisfaction. In addition, this study covered 90 end-users of Computerised Accounting System (CAS) in finance department from 62 Responsibility Centres. This study is analyzed with reliability analysis, descriptive analysis and multiple regressions. Overall, this study indicates that most of end-users are almost satisfied with Computerised Accounting System (CAS). The results show that ease of use, content, and accuracy has a significant effect on end-users’ satisfaction. Therefore, the empirical results of this study can provide support for the Doll and Torkzadeh model (1988), which related to the factors contributing end-users’ satisfaction toward accounting system.