Computerized accounting information systems: An application of task technology fit model for microfinance

Abstract

This study investigates the factors of Computerized Accounting Information Systems (CAIS) and the application of Task Technology Fit (TTF) in 190 decision-makers at accredited microfinance in Indonesia that apply technology adoption in decision-making processes. The results of analysis with SEM AMOS highlighted some findings: (1) The system quality of the computerized accounting information system and task analyzability have a significant effect on Task Technology Fit (TTF), (2) Task Technology Fit (TTF) has a positive relationship with perceived usefulness and sustainable performance. Furthermore, this study contributes to the development of TTF theory in optimizing integrated technological capabilities, accounting information systems, and task characteristics toward Sustainable Performance. The prominent contribution of this research is the importance of technology (including CAIS and Core Micro Banking System). Finally, this study will enrich references in the field of Accounting and Finance, especially for the application of technology for Sustainable Performance in Microfinance.

Keywords

• Computerized accounting information system
• Task characteristic
• Task technology fit
• Sustainable performance