The Moderating Role of Technology Acceptance in The Relationship Between Management Accounting Systems and Cooperative Member Satisfaction

Abstract

Introduction/Main Objectives: This study examines whether management accounting system implementation improves cooperative member satisfaction and whether technology acceptance strengthens this relationship. Background Problems: Information quality alone may not ensure satisfaction if members face difficulties in adopting and using the system. Novelty: This study positions technology acceptance as a moderating factor in the relationship between management accounting systems and member satisfaction. Research Methods: A cross-sectional quantitative approach was applied using 145 valid questionnaires from members of three savings and loan cooperatives. Data were analyzed using regression and moderation analysis. Results/Findings: Management accounting system implementation positively affects member satisfaction (β = .531, p < .001). Technology acceptance significantly strengthens this relationship (β = 1.799, p < .001). Conclusion: Member satisfaction increases when accounting systems provide quality information and are supported by perceived usefulness, ease of use, social support, and facilitating conditions. These findings highlight technology acceptance as an important condition for effective management accounting systems in member-owned financial organizations.