Understanding determinants of information systems users’ behaviour: a comparison of two models in the context of integrated accounting and budgeting software

Abstract

This study examines determinants that affect the behaviour of information systems (IS) users, and influence of the users’ decisions to continue using IS by two models: the technology acceptance model (TAM) and the expectation-confirmation model of IS continuance (ECM-IS). The behaviour of professionals who utilise complex software solutions for performing their working tasks has been in the focus of this research. Based on data gathered from questionnaires filled-out by users of the integrated accounting and budgeting software (IABS), the confirmatory factor analysis has shown that both models demonstrate good factor, convergence and discriminatory validity, respectively. The comparison of the obtained results has been performed, and it shows that ECM-IS has a larger explanatory power (R²) over TAM, explaining 49% of the dependent variable (IS continuance intention) in relation to 29%. The IS continuance intention is determined by the users’ satisfaction and perceived usefulness. The user satisfaction is influenced by perceived usefulness and confirmation. The confirmation of the user's expectations has had a positive influence on perceived usefulness. The perceived ease of use has not exerted a significant influence on the user's intention of IS continuance.

Keywords:

• IS user behaviour
• user satisfaction
• technology acceptance model (TAM)
• expectation-confirmation model of IS continuance (ECM-IS)