Technology Adoption and Perceived Utility as an Intermediate Variable that connects the Quality of Accounting Information System to Work Efficiency of Accounting Personnel at the School with in around Phra Nakhon, Bangkok

Abstract

The objectives of this research were 1. to study the Level of factors quality of accounting information system, technology adoption, perceived utility, and work efficiency 2. technology adoption and perceived utility as an intermediate variable that connects the quality of accounting information system to work efficiency. The tool used in this research was a questionnaire to collect data with accountant who working at the school within around Phra Nakhon, Bangkok 200 persons, according to the concept of Hair et al. (2006). The statistics used in the research were frequency, percentage, mean, standard deviation and structural equation model (SEM) analysis by using Smart PLS program. The results of the research showed that 1) the quality of accounting information system, technology adoption, perceived utility, and work efficiency were at a high level with an average value of 4.20, 4.18, 4.19, and 4.21 respectively, and standard deviation; .663, .702, .703 and .601 respectively 2) technology adoption and perceived utility 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=0.812), perceived utility (TE=0.514), and quality of accounting information system have a combined influence on work efficiency (TE=0.382). It was shown that the technology adoption influences work efficiency more than perceived utility and quality of accounting information system.