An empirical investigation of the determinants of student acceptance of quickbooks online software

The previous studies indicate that lack of user acceptance has long been an impediment to the success of new information systems. The present research addresses why students accept or reject online software and how student acceptance is affected by software design features. The technology acceptance model (TAM) specifies the causal relationships between software design features, PUF, PEU, ATU, and AQU. This study explored PNU accounting students’ perceptions on PEU and PUF of using QuickBooks Online (QBO), and ATU. A sample of 110 third and fourth year accounting students who have finished the course in May 2012 participated in this study. TAM fully mediated the effects of system characteristics on usage behavior, accounting for 70% of the variance in usage. Perhaps the most unexpected finding was that PUF was equal to the PEU in determining usage, underscoring the importance of incorporating the appropriate functional capabilities in new online software. Overall, TAM provides an informative representation of the mechanisms by which design choices influence student acceptance, and should therefore be helpful in applied contexts for forecasting and evaluating student acceptance of online software. Implications for future research and practice are discussed.