A Field Study of User versus Provider Perceptions of Management Accounting System Services

International Journal of Accounting & Information Management 18(3) (2010): 252-285.

Posted: 23 Dec 2015

See all articles by Gary Fleischman

Gary Fleischman

Texas Tech University

Kenton B. Walker

University of Wyoming

Eric N. Johnson

University of Wyoming

Date Written: December 21, 2010

Abstract

Purpose – The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory.

Design/methodology/approach – Quantitative survey data were collected and analyzed using ordinal regression. Qualitative interview data concerning user-provider perceptions of MAS service information quality, importance, use, and satisfaction were utilized to corroborate and explain the data analysis.

Findings – The results suggest that there are significant perceptual differences about MAS service quality by users versus providers. For this organization, the paper identifies what these differences are, why they exist, and how organizations may identify and narrow identified gaps.

Research limitations/implications – The paper is based on a case study that may not be generalizable to broader populations. It uses a cross-sectional, correlational, self-report survey, therefore is unable to make causal or directional inferences. Future research should assess MAS services in different organizations, industries, and cultures.

Practical implications – The paper is among the first to provide quantitative and qualitative evidence of perceived differences in accounting service quality, approaches to uncovering sources of differences, and steps that organizations may take to improve service quality.

Originality/value – This paper is the first to apply the DeLone and McLean information system success model in the context of MAS service quality. The paper examines perceptions of MAS providers and users to evaluate services and investigates perceptual differences across functions and at different organizational levels.

Suggested Citation

Fleischman, Gary and Walker, Kenton B. and Johnson, Eric N., A Field Study of User versus Provider Perceptions of Management Accounting System Services (December 21, 2010). International Journal of Accounting & Information Management 18(3) (2010): 252-285.. Available at SSRN: https://ssrn.com/abstract=2706843

Gary Fleischman (Contact Author)

Texas Tech University ( email )

2500 Broadway
Lubbock, TX 79409
United States

Kenton B. Walker

University of Wyoming ( email )

Dept. 3275
1000 E. University Avenue
Laramie, WY 82071
United States
307-766-3154 (Phone)
307-766-4028 (Fax)

Eric N. Johnson

University of Wyoming ( email )

Department of Accounting and Finance
College of Business
Laramie, WY 82071
United States

HOME PAGE: http://www.uwyo.edu/accounting/accounting-faculty-and-staff-directory/Eric%20Johnson.html

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