American Journal of Applied Sciences

Analyzing the Role of Computerized Accounting Usefulness with Quantile Regression

Quang Linh Huynh

DOI : 10.3844/ajassp.2015.669.678

American Journal of Applied Sciences

Volume 12, Issue 9

Pages 669-678

Abstract

Previous research has examined the determinants resulting in the implementation of computerized accounting, mainly relying on the Generalized Linear Model (GLM), based on the conditional mean of dependent variables. The aim of this document is to analyze the implementation of computerized accounting systems with the quantile regression. Additionally, it attempts to study the mediating role of the perceived usefulness of computerized accounting in the implementation of computerized accounting systems as well as to discover the moderating role of environmental factors and organizational factors. The findings reveal that the effects of factors on the perceived usefulness of computerized accounting systems and on the implementation of these systems vary according to quantile levels. The perception of computerized accounting usefulness plays the mediating role in the implementation of computerized accounting systems. Only organizational factors, not environmental factors, moderate the relationship between the perceived usefulness of computerized accounting systems and the implementation of these systems.

Copyright

© 2015 Quang Linh Huynh. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.