Recent developments in the area of electronic accounting information systems have enabled accounting firms to move their focus from paper-based, mandatory business reporting and book-keeping to value-added services, such as providing cash flow forecasts to their customer companies (typically SMEs). In this study, we explore the usage of cash flow forecasting systems in accounting firms. Drawing on the theories of technology acceptance and usage and empirical data from 108 accounting firms, we find that system integration is a key determinant in explaining the task-technology fit which, in turn, explains the usage of cash flow forecasting systems. Further analysis revealed that frequent users of cash flow forecasting systems relied on commercial, highly integrated solutions, whereas ad hoc users preferred spreadsheet programs.
Kangas, Antti-Jussi and Penttinen, Esko, "Exploring the Link between System Integration and Technology Usage" (2011). ACIS 2011 Proceedings. 2.