4.3. Factors Significantly Affecting the Attitude of the Accountants
4.3.2. Factors Significantly Affecting the Attitude of the Accountants
The factors that significantly affected the attitude of the accountants and the managers of travel agencies in adopting a cost accounting system were analyzed from two angles, namely, perception and attitude. The next table summarizes the respondents’ perception and attitude towards cost accounting system adoption.
Perception. The perception of both the accountants and the managers of travel agencies were summarized into three measurement criteria, namely:
(1) perceived level of awareness and understanding of cost accounting system; (2) perceived ease of use of cost accounting system; and (3) perceived usefulness of cost accounting system. In all of these perception criteria, both the accountants and the managers rated their perceptions highly. The weighted mean were 1.73 and 2.15 for the accountants and the
managers, respectively, or a combined score of 1.88 which translate into high level of perception.
Table 4.7
Summary of the Respondents’ Perception and Attitude Towards Adoption of Cost Accounting System
(n=104) Summary of Measurement Criteria
Mean Scores Combined Scores Accountants Managers
Perceived Level of Awareness and Understanding of Cost Accounting System
1.78 2.34 1.98
Perceived Ease of Use of Cost
Accounting System 1.86 2.18 1.97
Perceived Usefulness of Cost Accounting
System 1.54 1.92 1.68
Weighted Mean-Perception 1.73 2.15 1.88
Attitude Toward Adherence to Cost
Accounting System in Cost Management 1.60 1.98 1.73
Weighted Mean-Attitude 1.60 1.98 1.73
Attitude.Table 4.6 above shows that the respondents’ rated their attitude towards adherence to cost accounting system in cost management as high with a mean score of 1.73. The accountants and the managers scored highly at 1.60 and 1.98, respectively, implying that they both agreed that positive attitude towards cost accounting system is a very important consideration in ensuring that the organization’s key officers will be able to adhere strongly to the requirements of the system.
Summarily, the accountants’ and the managers’ perception of their awareness and understanding, ease of use, and usefulness of cost accounting system is definitely a significant factor that affect their successful
adoption of cost accounting system. Equally significant is the accountants’
and the managers’ attitude towards adherence to the system.
Tests of Hypotheses
With the aid of SPSS, the following hypotheses were tested using appropriate statistical measures:
Hypothesis 1: There is no relationship between the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies; Hypothesis 2: There is no difference in the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system; and Hypothesis 3: There is no difference between the accountants’ and the managers’ attitude towards adherence to the cost accounting system in the management of costs in travel agencies.
Hypothesis 1: There is no relationship between the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies.
The first test was performed to determine: The relationship between the accountants’ and the managers’ perception of their level of awareness and understanding of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies, re-stated as:
H0: There is no relationship between the accountants’ and the managers’ perception of their level of awareness and understanding of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies.
H1: There is a relationship between the accountants’ and the managers’ perception of their level of awareness and understanding of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies.
Table 4.8
Relationship between the accountants’ and the managers’ perception of their level of awareness and understanding of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies cross tabulation
Attitude
Total Very high High
Neither high nor
low Awareness
and
Understanding
Very high Count 17 5 0 22
% within
Awareness and
understanding 77.3% 22.7% .0% 100.0%
High Count 19 55 1 75
% within
Awareness and
understanding 25.3% 73.3% 1.3% 100.0%
Neither high nor low
Count 1 5 1 7
% within
Awareness and
understanding 14.3% 71.4% 14.3% 100.0%
Total
Count 37 65 2 104
% within
Awareness and understanding
35.6% 62.5% 1.9% 100.0%
According to the analysis of the result, the relationship between the accountants’ and the managers’ perception of their level of awareness and understanding of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies is high. Such as: the percentage of the accountants’ and the managers’ perception of their level of awareness and understanding at “very high ” and their attitude towards adoption of the same cost accounting system at “very high” is 77.3%; the percentage of the accountants’ and the managers’ perception of their level of awareness and understanding at “high ” and their attitude towards adoption of the same cost accounting system at “high” is 73.3%; the percentage of the accountants’ and the managers’ perception of their level of awareness and understanding at “neither high nor low ” and their attitude towards adoption of the same cost accounting system at “high” is 71.4%. Compared with the accountants’ and the managers’ perception of their level of awareness and understanding, the accountants’ and the managers’ attitude is very good for applying the cost accounting system.
Table 4.9
Chi-Square Tests
Value df Asymp. Sig.
(2-sided)
Pearson Chi-Square 27.042a 4 .000
Likelihood Ratio 23.724 4 .000
Linear-by-Linear Association 20.141 1 .000
N of Valid Cases 104
5 cells (55.6%) have expected count less than 5. The minimum expected count is .13.
According to the Chi – Square analysis result, the value of assumption
< 0.05 (Sig = .000) that mean the accountants’ and the managers’ perception of their level of awareness and understanding of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies has relationship.
The second test was performed to determine: The relationship between the accountants’ and the managers’ perception of ease of use of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies.
H0: There is no relationship between the accountants’ and the managers’ perception of ease of use of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies.
H1: There is a relationship between the accountants’ and the managers’ perception of ease of use of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies.
The Accountants’ and the Managers’ perception of their ease of use of cost accounting system and their attitude are related. According to the analysis of the result, the accountants’ and the managers’ perception of ease of use of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies is high level. Such as
thepercentage of the accountants’ and the managers’ perception of ease of use
Table 4.10
Relationship between the accountants’ and the managers’ perception of ease of use of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies Cross tabulation
Attitude
Total Very
high High
Neither high nor
low Ease of use Very
high
Count 23 4 0 27
% within Easy of use 85.2% 14.8% .0% 100.0%
High Count 14 52 0 66
% within Easy of use 21.2% 78.8% .0% 100.0%
Neither high nor low
Count 0 8 2 10
% within Easy of use .0% 80.0% 20.0% 100.0%
Low Count 0 1 0 1
% within Easy of use .0% 100.0% .0% 100.0%
Total Count 37 65 2 104
% within Easy of use 35.6% 62.5% 1.9% 100.0%
ofcost accounting system at “very high ” and their attitude towards adoption of the same cost accounting system at “very high” is 85.2%; the percentage of the accountants’ and the managers’ perception of ease of use of cost accounting system at “high” and their attitude towards adoption of the same cost accounting system at “ high” is 78.8%. Thus, the relationship between the accountants’ and the managers’ perception of ease of use of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies is 35.6% at “very high” level; and is 62.5% at “high”level.
Table 4.11
Chi-Square Tests
Value df Asymp. Sig.
(2-sided)
Pearson Chi-Square 58.558a 6 .000
Likelihood Ratio 52.511 6 .000
Linear-by-Linear Association 38.785 1 .000
N of Valid Cases 104
a. 7 cells (58.3%) have expected count less than 5. The minimum expected count is .02.
According to the Chi – Square analysis result, the value of assumption
>0.05 (Sig = .000) that mean the accountants’ and the managers’ perception of ease of use of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies has a relationship.
The accountants’ perception of ease of use of cost accounting system is based on their knowledge, their ability and the result of the cost accounting system for their work. When they have enough perception about ease of use;
they have very high attitude to apply it.
The third test was performed to determine: The relationship between the accountants’ and the managers’ perception of usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies.
H0: There is no relationship between the accountants’ and the managers’ perception of usefulness of cost accounting system and their
attitude towards adoption of the same cost accounting system in travel agencies.
H1: There is a relationship between the accountants’ and the managers’ perception of usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies.
Table 4.12
Relationship between the accountants’ and the managers’ perception of usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies Cross tabulation
Attitude
Total Very
high High
Neither high nor
low
Usefulness Very high Count 28 12 0 40
% within
Usefulness 70.0% 30.0% .0% 100.0%
High Count 9 52 1 62
% within
Usefulness 14.5% 83.9% 1.6% 100.0%
Neither high nor low
Count 0 1 1 2
% within
Usefulness .0% 50.0% 50.0% 100.0%
Total
Count 37 65 2 104
% within
Usefulness 35.6% 62.5% 1.9% 100.0%
The Accountants’ and the Managers’ perception of usefulness of cost accounting system and their attitude are related. According to the analysis of the result, the accountants’ and the managers’ perception of usefulness of cost accounting system and their attitude is high. Such as: the percentage of their perception of usefulness and their attitude at high level is 83.9%; the percentage of the accountants’ and the managers’ perception of usefulness of
cost accounting system at “very high ” and their attitude towards adoption of the same cost accounting system at “very high” is 70.0%; In total, the relationship between the accountants’ and the managers’ perception of usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies is 35.6% at “very high”
level; and 62.5% at “high” level.
Table 4.13
Chi-Square Tests
Value df Asymp. Sig.
(2-sided)
Pearson Chi-Square 57.943a 4 .000
Likelihood Ratio 40.455 4 .000
Linear-by-Linear Association 35.370 1 .000
N of Valid Cases 104
5 cells (55.6%) have expected count less than 5. The minimum expected count is .04.
According to the Chi – Square analysis result, the value of assumption is < 0.05 (Sig = .000) which means that the accountants’ and the managers’
perception of usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies has a relationship.
From the analysis above, it can be deduced that there is the relationship between the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies.
To summarily check this test, the fourth test was performed to determine that: There is no relationship between the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies.
H0: There is no relationship between the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies.
H1: There is relationship between the accountants’ and the managers’
perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies.
Table 4.14
Relationship between the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies cross tabulation
Attitude
Total Very high High
Neither high nor
low
Perception Very high Count 21 4 0 25
% within
Perception 84.0% 16.0% .0% 100.0%
High Count 16 56 1 73
% within
Perception 21.9% 76.7% 1.4% 100.0%
Neither high nor low
Count 0 5 1 6
% within
Perception .0% 83.3% 16.7% 100.0%
Total
Count 37 65 2 104
% within
Perception 35.6% 62.5% 1.9% 100.0%
In the analysis above, the accountants’ and managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system and their attitude towards adoption of the same cost accounting system in travel agencies at “very high” level is 35.6% and at
“high”level is 62.5%.
Table 4.15
Chi-Square Tests
Value df Asymp. Sig.
(2-sided)
Pearson Chi-Square 41.244a 4 .000
Likelihood Ratio 39.147 4 .000
Linear-by-Linear
Association 33.474 1 .000
N of Valid Cases 104
5 cells (55.6%) have expected count less than 5. The minimum expected count is .12.
To sum it up, the analysis reveals that the accountants’ and the managers’ attitude towards adoption of cost accounting system is related to their perception of the various significant aspects of the same system.