Abstract:
This paper studies the acceptance of the Electronic Local Administrative
Accounting System (e-LAAS) by officers at the municipality of Suratthani province.
The study focuses on the effects of personal characteristics, technology adoption
factors, and ratings of personal abilities on acceptance of e-LAAS. The study also
analyzed the relationship between the technology adoption factors and the selfefficacy
factors in regards to acceptance of e-LAAS. Data were randomly collected
by questionnaires administered to a sample of 162 government officials and
employees who use e-LAAS. The raw data were analyzed by means of basic
statistics such as frequency, percentage, mean standard deviation, the t-test, and
the F-test, as well as Pearson product moment correlation.
The findings revealed that the largest segments of the samples were
females, people aged between 31 and 40, married individuals, people with
a bachelors degree, people who are government officials, people making 15,000 to
25,000 baht per month, people with 5 to 15 years of work experience, people
having 1 to 2 years experience using e-LAAS, people who have been trained 1-2
times on use of e-LAAS in their jobs, and people who are current users of the
accounting system. Respondents also expressed a positive view of technology
adoption at a high level in 5 aspects, including relative advantage, compatibility,
social influence, testability, and ability to observe effective outputs. Meanwhile, the
aspect of complexity was rated at a medium level. Respondents also rated their
own abilities at a medium level. The overall levels of acceptance of the e-LAAS was
at a high level, while actual implementation of the system was rated at a medium
level.
Hypothesis tests that passed the 0.05 level of significance showed that
personal characteristics such as experience in using the e-LAAS differed according to
gender, age, marital status, education level, type of civil service, income, work
experience, amount of relevant training, and experience personally using thee-LAAS. The relationships between the technology adoption factors and the level of
e-LAAS acceptance in the 4 aspects of complexity, testability, observability, and
social influence were positively correlated with e-LAAS acceptance at a high level of
significance, while relative advantages and compatibility are positively correlated at
a medium level. There was also a positive relationship between high ratings of
self-competence and acceptance of e-LAAS.
WALAILAK UNIVERSITY. CENTER FOR LIBRARY RESOURCES AND EDUCATIONAL MEDIA