대학 전산회계교육용 프로그램에 대한 지각된 유용성이 사용자 만족도와 충성도에 미치는 영향：전환비용의 조절효과

This study investigates effects of perceived usefulness of accounting software on the user satisfaction and loyalty in computerized accounting education in university. This study also investigates whether there is moderating effect of switching cost in overall structural relationship between perceived usefulness of the software and the system loyalty. Data were collected by questionnaires, and statistical data analysis was applied to 375 valid questionnaires. As for hypothesis-testing, SEM, and MSEM were employed. Results of the study are summarized as follows: First, perceived usefulness as for university software for computerized accounting education had a positive effect on system satisfaction and user loyalty. Second, system loyalty, as part of perceived attitude, had a positive effect on word of mouth and usage intention. Finally, it was found there exists a moderating effect of switching cost in the relation among perceived usefulness, system satisfaction and loyalty, word of mouth, and usage intention. Based on the results of this study, it is suggested that perceived usefulness which helps to improve system satisfaction and loyalty, and word of mouth, usage intention as for the application of computerized accounting education should contribute to university education and accounting practice.