FACTORS DETERMINING THE LOYALTY OF ACCOUNTING PERSONNEL TO THE ACCOUNTING PROGRAM

Abstract

The development of digital technologies has a significant impact on the organisation of business processes, especially in the field of finance and accounting, where business management systems and accounting programs become an essential tool for data management, accuracy and decision-making. In view of the variety of accounting software available on the market, the choice of software requires not only technical analysis, but also an assessment of the satisfaction and loyalty of the user, an accounting professional. Due to the constantly changing business environment and technological progress, business management systems and accounting programs are used, updated and implemented in Lithuanian companies and organisations. The wide variety, range, and choice of these systems raise the question of what factors determine the loyalty of accounting personnel to the accounting program.

The object of the research is the factors that determine the loyalty of accounting handling persons to the accounting programme.

The research aims to analyse the factors that determine the loyalty of accounting personnel to the accounting program.

Tasks of research:

1. Examine the factors that determine the loyalty of users to business management systems from a theoretical point of view.
2. Identify the factors of loyalty of accounting handling persons to the accounting program.

Methods of research: analysis of scientific literature, systematization, comparison, generalization, and questionnaire survey.

After analysing, from a theoretical perspective, the factors that determine consumer loyalty to business management systems, it can be said that consumer loyalty and satisfaction with business management systems depend on many interrelated factors. Engagement, stemming from perceived utility and ease of use, acts as an important intermediate element between satisfaction and loyalty. Factors determining the loyalty: quality of information and system, perceived usefulness and satisfaction. Factors relevant to satisfaction: accounting benefits, operating benefits, individual benefits and management commitment, as well as consumer satisfaction. The survey results found that most accountants remain loyal to the current accounting programme, with only a fifth recommending it be replaced, while the vast majority would recommend it to others. The responses of the participants in the survey revealed that they have different views with regard to changing the accounting programme: some accountants expressed attachment to the existing system, concerns about the need for additional work and training, while others expressed a desire for a more modern programme with more functional capabilities. Empirical analysis has shown that the loyalty of accountants is determined by the following factors: adaptation of the program to smart systems, sufficient use of the application, quality and speed of service and maintenance of the program, ability to work at home, ability to keep records of several companies, and an acceptable price for the program and its servicing. This suggests that not only the technological but also the practical aspect of the system's adaptability and user-friendliness is important for the loyalty of the accounting program.