THE ROLE OF PERCEIVED VALUE, SWITCHING COST, AND SELF-EFFICACY FOR CHANGE TOWARD USER RESISTANCE OF PARISH ACCOUNTING SOFTWARE

Abstract

Abstract. . In changing an information system from the old to the new one, there will be two possible responses from the end user, which are acceptance or resistance. The challenge faced by an organization in the implementation of the new information system is the user resistance. In the status quo bias perspective, end users will tend to maintain the current situation rather than follow the changes. This study aims to analyze user resistance in the implementation of new parish accounting software built using Microsoft Access moving from that previously built using Microsoft Excel. This study wants to examine the role of perceived value, switching costs, and self-efficacy for change toward user resistance of the parish accounting software.

This research is empirical conducted in 34 Parishes in Yogyakarta Episcopal Vicariate, a geographic area of Catholic Church under the Semarang Archdiocese covering the area of Yogyakarta Special Region Province. The end users of accounting software in each parish were chosen as sample. They can be treasurer or software operator or even staff who operating the software which mimicking the real decision maker to the software chosen for preparing the financial report in this religious organization. The instrument in this study is questionnaire with seven Likert scale. The data analysis technique used is multiple regression analysis.

The results of this study show that the perceived value can reduce user resistance, while switching costs have a positive influence toward user resistance. On the other hand, the self-efficacy for change variable does not have significant effect toward user resistance

Keywords: user resistance, parish accounting software, status quo bias