BUYER-SUPPLIER RELATIONSHIPS IN ACCOUNTING SOFTWARE INDUSTRY: THE EFFECTS OF TRUST AND SWITCHING COST

Year 2018, Volume: 6 Issue: 1, 72 - 101, 11.04.2018

Çağla Gizem Göğüş , Gökhan Özer

https://doi.org/10.18825/iremjournal.402440

Abstract

The purpose of this
work is to
investigate the effects of relationship antecedents; perceived ease of use
(PEOU), perceived usefulness (PU) and service quality, on technology adoption
in the accounting software industry via trust and switching cost. The
paper uses a causal modeling approach and proposes a conceptual model after an
extensive review of literature. A large quantitative survey was conducted with
709 professional accountants in Turkey, who are accounting software program
users and the model was tested using structural equation modeling. We found that service quality, PEOU and PU had
positive effects on trust, whereas only perceived usefulness was positively
correlated with switching cost. Trust showed positive influence on switching
cost. Trust was found positively correlated with long-term affective commitment,
whereas switching cost had positive and significant effect on calculative
commitment in the short-term. The paper discusses different criteria that lead to accounting software
usage and works as a strategic guideline for software firms in order to keep
professional accountants in the relationship.

Keywords

Buyer-seller Relationship, Relationship Marketing, Trust, Switching Cost, Technology Adoption

BUYER-SUPPLIER RELATIONSHIPS IN ACCOUNTING SOFTWARE INDUSTRY: THE EFFECTS OF TRUST AND SWITCHING COST

Abstract

The purpose of this
work is to
investigate the effects of relationship antecedents; perceived ease of use
(PEOU), perceived usefulness (PU) and service quality, on technology adoption
in the accounting software industry via trust and switching cost. The
paper uses a causal modeling approach and proposes a conceptual model after an
extensive review of literature. A large quantitative survey was conducted with
709 professional accountants in Turkey, who are accounting software program
users and the model was tested using structural equation modeling. We found that service quality, PEOU and PU had
positive effects on trust, whereas only perceived usefulness was positively
correlated with switching cost. Trust showed positive influence on switching
cost. Trust was found positively correlated with long-term affective commitment,
whereas switching cost had positive and significant effect on calculative
commitment in the short-term. The paper discusses different criteria that lead to accounting software
usage and works as a strategic guideline for software firms in order to keep
professional accountants in the relationship.

Keywords

buyer-seller relationship, relationship marketing, trust, switching cost, technology adoption

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