ปัจจัยที่ส่งผลต่อการยอมรับระบบกระดาษทำการอิงเล็กทรอนิกส์ของผู้สอบบัญชีสหกรณ์

Abstract

The purpose of this paper to study the factors influence affecting electronic working paper system acceptance of cooperative auditors as well as to examine level perceived ease, perceived usefulness and acceptance electronic working paper system of cooperative auditors. In this research, Technology Acceptance Model (TAM) was applied in setting the framework for this study. Questionnaire survey was used to gather required data from 472 cooperative auditors and were analyzed using Structural Equations Model (SEM). It was found that individual factor gives influence to perceived ease and perceived usefulness of use. In addition, management support factor results in only perceived ease of use but it does not influence to perceived usefulness of use. In addition found that perceived ease of use does not influence accept EWP usage but it gives influence to perceived usefulness of use and perceived usefulness of use gives influence accept EWP usage. Furthermore, (1) Perceived usefulness are slightly adopted. (2) Perceived ease of use are moderately adopted. (3) Accept EWP usage are slightly adopted. Therefore, the organization should have a support to make the system easier to use and to make the auditors aware of the benefits of using and also find the right action for improvement to bring more use of Electronic Working Paper System.