References
- 김혁, '정부회계의 복식부기도입 및 성과평가를 위한 회계시스템에 대한 기초 연구', 세무와 회계저널, 제2권, 제1호(2001), pp.5-30
- 김혁, 이경섭, '정부회계의 개혁방안에 관한 연구', 경영저널, 제1권, 제1호(2000), pp.83-100
- 배득종, '복식부기 정부회계제도 도입에 있어서 문제점과 대응책-시스템 이론의 관점에서', 한국사회와 행정연구, 제12권, 제3호 (2001), pp.285-302
- 윤창훈, '활동기준원가회계 시스템 도입을 위한 상황요인에 관한 연구-청주.청원의 중소 기업을 중심으로', 충북개발연구, 제10권, 제1호(1999), pp.147-162
- 재정경제부, 국가재정정보시스템 전산운용지침서-회계관리, 2002
- 재정경제부, 브리핑 자료, 제10호(2003)
- 최종민, 허원주, '회계정보시스템 개발과정에서의 사용자 참여와 시스템 성과', 회계정보 연구, 제16권(2002), pp.31-55
- Agarwal, R. and J. Prasad, 'A Conceptual and Operational Definition of Personal Innovativeness in the Domain of Information Technology,' Information Systems Research, Vol.9, Issue 2(1998), pp.204-301 https://doi.org/10.1287/isre.9.2.204
- Agarwal, R. and J. Prasad, 'Are Individual Differences Germane to the Acceptance of New Information Technologies,' Decision Sciences, Vol.30, No.2(1999), pp.361-391 https://doi.org/10.1111/j.1540-5915.1999.tb01614.x
- Ajzen, I., 'The Theory of Planned Behavior,' Organizational Behavior and Human Decision Processes, Vol.50, No.2(1991), pp. 179-211 https://doi.org/10.1016/0749-5978(91)90020-T
- Baber, W.R. and P.K. Sen, 'The Role of Generally Accepted Reporting Methods in the Public Sector : An Empirical Test,' Journal of Accounting and Public Policy, Vol.3, No.2(1984), pp.91-105 https://doi.org/10.1016/0278-4254(84)90002-4
- Carpenter, V.L., 'The Influence of Political Competition on the Decision to Adopt GAAP,' Journal of Accounting and Public Policy, Vol.10, Issue 2(1991), pp.105-134 https://doi.org/10.1016/0278-4254(91)90008-8
- Cheng, R.H., 'A Politico-Economic Model of Government Accounting Policy Choice,' Research in Governmental and Nonprofit Accounting, Vol.8(1994), pp.39-68
- Christiaens, J., 'Financial Accounting Reform in Flemish Municipalities : An Empirical Investigation,' Financial Accountability & Management, Vol.15, No.1(1999), pp.21-40 https://doi.org/10.1111/1468-0408.00072
- Culpan, O., 'Attitudes of end-users towards information technology in manufacturing and service industries,' Information & Management, Vol.28(1995), pp. 167-176 https://doi.org/10.1016/0378-7206(94)00038-K
- Davis, F.D., 'Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology,' MIS Quarterly, Vol.13, Issue 3(1989), pp.319-340 https://doi.org/10.2307/249008
- Davis, F.D., R.P. Bagozzi and P.R. Warshaw, 'User Acceptance of Computer Technology : A Comparison of Two Theoretical Models,' Management Science, Vol.35, Issue. 8(1989), pp.982-1003 https://doi.org/10.1287/mnsc.35.8.982
- DeLone, W.H., 'Determinants of Success for Computer Usage in Small Business,' MIS Quarterly, Vol.12, Issue 1(1988), pp. 51-61 https://doi.org/10.2307/248803
- Fuerst, W. and P. Cheney, 'Factors Affecting the Perceived Utilization of Computer-Based Decision Support Systems in the Oil Industry,' Decision Sciences, Vol.13, No.4 (1982), pp.554-569
- Gefen, D. and D.W. Straub, 'Gender differences in the perception and use of E-mail: an extension to the technology acceptance model,' MIS Quarterly, Vol.21, Issue 4 (1997), pp.389-400 https://doi.org/10.2307/249720
- Grady, D.O., 'Promoting Innovations in the Public sector,' Public Productivity and Management Review, Vol.16(1992), pp. 157-171 https://doi.org/10.2307/3380989
- Igbaria, M., F. Pavri and S. Huff, 'Microcomputer Application : An Empirical Look at Usage,' Information & Management, Vol.16, No.4(1989), pp.187-196 https://doi.org/10.1016/0378-7206(89)90036-0
- Igbaria, M, N. Zinatelli, P. Cragg and A.L.M. Cavaye, 'Personal Computing Acceptance Factors in Small Firms : A Structure Equation Model,' MIS Quarterly, Vol.21, Issue 3(1997), pp.279-305 https://doi.org/10.2307/249498
- IFAC/PSC, Transition to the Accrual Basis of Accounting : Guidance for Governments and Government Entities (Second Edition), Study No.14. 2002
- Karahanna, E., D.W. Straub and N.L. Chervany, 'Information Technology Adoption Across Time : A Cross-Sectional Comparison of Pre-Adoption and Post-Adoption Beliefs,' MIS Quarterly, Vol.23, Issue 2(1999), pp.183-213 https://doi.org/10.2307/249751
- Kazlow, C, 'Resistance to innovation in Complex Organization : A test of Two Models of Resistance in Higher Educating Setting,' Unpublished Doctoral Dissertation, New York Univ., 1994
- Kraemer, L., J.N. Danziger, D.E. Dunkle, and J.L. King, 'The Usefulness of Computer-Based Information to Public Managers,' MIS Quarterly, Vol.17, Issue 2(1993), pp.129-148 https://doi.org/10.2307/249798
- Kwon, T.H. and R.W. Zmud, Unifying the Fragmented Models of Information Systems Implementation, Critical Issues in Information Systems Research, John Wiley & Sons Ltd., 1987
- Lee, D.S., 'Usage Patterns and Sources of Assistance to Personal Computer Users,' MIS Quarterly, Vol.10, Issue 4(1986), pp. 313-325 https://doi.org/10.2307/249183
- Lee, J. and S. Kim, 'The relationship between procedural formalization and MIS success,' Information and Management, Vol.22, No.2(1992), pp.89-111 https://doi.org/10.1016/0378-7206(92)90064-M
- Lederer, A.L., D.J. Maupin, M.P. Sena and Y. Zhuang, 'The technology acceptance model and the World Wide Web,' Decision Support Systems, Vol.29, Issue 3(2000), pp. 269-282 https://doi.org/10.1016/S0167-9236(00)00076-2
- Luder, K.G., 'A Contingency Model of Governmental Accounting Innovations in the Political-Administrative Environment,' Research in Governmental and Nonprofit Accounting, Vol.7(1992), pp.99-127
- Montesinos, V. and J.M. Bargues, 'Basis of Accounting and Reporting Foci in Spanish Governmental Accounting in Perspectives on Accrual Accounting,' IFAC/PSC Occassional Paper 3. 1997
- Nambisan, S. and Y.M. Wang, 'Web Technology Adoption and Knowledge Barriers,' Journal of Organizational Computing and Electronic Commerce, Vol.10, No.2(2000), pp.129-147 https://doi.org/10.1207/S15327744JOCE1002_4
- Raymond, L., 'The Impact of Computer Training on the Attitudes and Usage Behavior of Small Business Managers,' Journal of Small Business Management, Vol. 26, No.3(1988), pp.8-13
- Rice, R.E., A.E. Grand, J. Schmitz and J. Torobin, 'Individual and Network Influences on the Adoption and Perceived Outcomes of Electronic Messaging,' Social Networks, Vol.12, No.1(1990), pp.27-55 https://doi.org/10.1016/0378-8733(90)90021-Z
- Rogers, E.M., Diffusion of Innovation(4th ed), New York : Free Press., 1995
- Savage, R.L., 'Diffusion Research Traditions and the Spread of Policy Innovation in a Federal System,' The journal of Federalism, Vol.15, No.4(1985), pp.1-27
- Schiffman, S.J., L.C. Meile and M. Igbaria, 'An examination of end-user types,' Information Management, Vol.22, No.4(1992), pp.207-215 https://doi.org/10.1016/0378-7206(92)90023-9
- Shields, M.D., 'An Empirical Analysis of Firms Implementation Experiences with Activity based Costing,' Journal of Management Accounting Research, Vol.7(1995), pp.148-166
- Szajna, B., 'Empirical evaluation of the revised technology acceptance model,' Management Science, Vol.42, Issue 1(1996), pp.85-92 https://doi.org/10.1287/mnsc.42.1.85
- Taylor, S. and P.A. Todd, 'Understanding information technology usage : a test of competing models,' Information Systems Research, Vol.6, Issue 2(1995), pp.144-176 https://doi.org/10.1287/isre.6.2.144
- Tornatzky, L.G. and K.J. Klein, 'Information Characteristics and Innovation Adoption-Implementation : A Meta-Analysis of Findings,' IEEE Transaction on Engineering Management, EM-29, No.1(1982), pp.28-45 https://doi.org/10.1109/TEM.1982.6447463
- Vanagunas, S. and J. Webb, 'Administrative Innovation and the Training of Public Manager,' Public Personnel Management, Vol.23, No.3(1994), pp.437-446
- Venkatesh, V., 'Creation of Favorable User Perceptions : Exploring the Role of Intrinsic Motivation,' MIS Quarterly, Vol.23, Issue 2(1999), pp.239-260 https://doi.org/10.2307/249753
- Venkatesh, V. and S.A. Brown, 'A Longitudinal Investigation of Personal Computer Adoption in Homes : Adoption Determinants and Emerging Challenges,' MIS Quarterly, Vol.25, Issue 1(2001), pp.71-102 https://doi.org/10.2307/3250959
- Venkatesh, V. and F.D. Davis, 'A Model of the Antecedents of Perceived Ease of Use : Development and Test,' Decision Sciences, Vol.27, No.3(1996), pp.451-481 https://doi.org/10.1111/j.1540-5915.1996.tb01822.x
- Venkatesh, A., 'Computers and Other Interactive Technologies for the Home,' Communications of the ACM, Vol.39, No. 12 (1996), pp.47-54
- Venkatesh, V. and F.D. Davis, 'A Theoretical Extension of the Technology Acceptance Model : Four Longitudinal Field Studies,' Management Science, Vol.46, Issue 2(2000), pp.186-204 https://doi.org/10.1287/mnsc.46.2.186.11926
- Zimmerman, J.L., 'The Municipal Accounting Maze : An Analysis of Political Incentives,' Journal of Accounting Research, 15(supplement, 1977), pp.107-144 https://doi.org/10.2307/2490636
- Zmud, R.W. and J.F. Cox, 'The Implementation Process : A Change Approach,' MIS Quarterly, Vol.3, Issue 3(1979), pp. 35-41