THE INFLUENCE OF CRITICAL FACTORS ON THE BEHAVIOR INTENTION TO COMPUTERIZED ACCOUNTING SYSTEMS (CAS) IN CEMENT MANUFACTURES IN LIBYA
Due to the rapid Â change Â in technology,Â businesses Â prefer Â to track Â monetary Â transactions using computerized system and the advancements in information technology have eventually led to the introduction Â ofÂ Computerized Â Accounting Â Systems (CAS) to Â help Â produce Â relevant, Â trusted, Â and representative Â financial reports for both management and external users for decision-making without errors. Â The shifting from conventional accounting system in Libyan organizations to Computerized Accounting Systems (CAS) resulted in some companyâ€™s staffâ€™s resistance on the adoption of the new technologies. Therefore, this study aims to examine the Influence of Critical Â Factors Â on the Behavior Intention to Computerized Accounting Systems (CAS) In Cement Manufactures Â In Libya which are, PerformanceÂ Â Â Expectancy,Â Â EffortÂ Â Expectancy,Â Â Facilitating Â Conditions,Â Â Self-efficacy Â andÂ Â Task- technology fit (TTF) to accountant Â Behavioral Â IntentionsÂ (ABI) of using (CAS) in Libyans cements organizations. This study utilized quantitative Â research Â method and survey questionnaires Â distributed 240 Â forms to Â employee Â of in Â accounting Â and Â finance Â department Â in Â four Â biggest Â Libyan Â cement manufacturers,Â Al- Murgab, Â Lubda, Â Souk Al khamis Â and Â Zalitan. Â The 189 returned forms were analyzed using PLS software. Â The result Â of analysis Â hypothesis revealed Â thatÂ there Â is a significant effect among Â all Â variables Â to Â Behavioral Â Intentions, Â but, Â only,Â Effort Â Expectancy Â does Â not Â have impactsÂ Â onÂ Â theÂ Â BehaviorÂ Â IntentionÂ Â toÂ Â ComputerizedÂ Â AccountingÂ Â Systems Â (CAS) Â InÂ Â Cement Manufactures In Libya.
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