회계정보이용자의 계획행동이론이 지각된 용이성 및지각된 유용성에 미치는 영향

The Influence of Theory of Planned Behavior (TPB) on the Perceived Ease of Use and Perceived Usefulness in Accounting Information Users

본 연구에서는 정보기술시스템 수용에 있어 계획행동이론과 기술수용모델(지각된 용이성：PE과 지각된 유용성：PU)과의 구조적 관계를 규명하였다. 연구의 결과를 요약하면, 첫째, 주관적 규범과 지각된 행동통제가 PU에 영향을 미칠 것이라는 가설은 채택되었다. 정보기술시스템의 수용과 관련 있는 직원 등이 PU에 영향을 미치는 것을 의미한다. 지각된 행동통제도 PU에 영향을 미치는 것으로 나타나 새로운 정보기술시스템 관련 교육을 받기 이전에 신기술에 대해 경험할 기회가 많을수록 새로운 정보기술시스템에 대한 PU이 높아질 것으로 예상한다. 둘째, PE은 PU에 유의한 영향을 미칠 것이라는 가설은 채택되었다. 셋째, PU은 태도에 유의한 영향을 미칠 것이라는 가설은 채택되었으나, PE은 태도에 유의한 영향을 미칠 것이라는 가설은 기각되었다. 유용성 측면에서는 유용성을 인식할수록 새로운 정보기술시스템을 받아들이고자 하는 의욕이 상승하지만, PE은 태도에 아무런 유의한 인과적 관계가 없는 것으로 나타났다.

This study attempted to investigate structural relationships between theory of planned behavior (TPB, attitude, subjective norms, perceived behavioral control) and technology acceptance model (TAM, perceived usefulness：PU, perceived ease of use：PE) in the acceptance of the information technology system, and the results found the followings：First, the hypothesis that perceived norms and perceived behavioral control would affect perceived usefulness was supported. In other words, personnel relating to the acceptance of the information technology system has an influence on perceived usefulness. The perceived behavioral control also revealed a statistically significant effect of perceived usefulness, which means that as people are given more opportunities to experience new technology before they get new information technology system-related education, their perceived usefulness would further increase. Second, the hypothesis that perceived ease of use would have a statistically significant influence on perceived usefulness was accepted. Third, the hypothesis that perceived usefulness would show a statistically significant effect on attitude was adopted while the hypothesis “perceived ease of use would have an influence on attitude with statistical significance” was rejected. From the perspective of usefulness, as usefulness is more perceived, a desire to accept a new information technology system increases. However, no statistically significant causality was found between ease of use and attitude.