SUNPLUS ACCOUNTING SOFTWARE AND USER SATISFACTION

SUNPLUS ACCOUNTING SOFTWARE AND USER SATISFACTION By Guechchou Ly An Independent Research Project Submitted in Partial Fulfillment of the Requirements For the Degree of Master of Business Administration, (Accounting Emphasis) Faculty of Business Administration Asia-Pacific International University Year 2022

i Research Project Title: SunPlus Accounting Software and User’s Satisfaction Author: Guechchou Ly Research Advisor: Dr. Damrong Satayawaksakoon Program: Master of Business Administration Academic Year: 2022

ii ABSTRACT In this study, the relationships between SunPlus software features, training program, and customer service have been examined in relation to user satisfaction. The respondents in this study were from different countries in Southeast Asia such as Cambodia, Laos, Thailand, Singapore, and Malaysia. All users were working in Seventh-day Adventist organizations. The purpose of the study was to provide meaningful information to SunPlus in order to improve satisfaction levels among its users. After statistical analysis, the SunPlus software features, its training program, and customer service were found to be positively related with user satisfaction. The results of this study also revealed that users were satisfied with the software features and customer services provided by SunPlus. It further showed that users from different workplaces and who used different software versions had different feedback in regards to training. Some were satisfied, but others were not satisfied. Overall, users were not satisfied with the software training program. This research may benefit the SunPlus team and other SunPlus users. The study suggests that it is important to get feedback from users in order to find out if they are satisfied with the software. This study also demonstrated that user satisfaction relies on the software’s features, training, and customer service. So it is important that all three factors meet user requirements. While some training was being provided, more frequent and longer periods of training are needed as well. It also showed that there were various ways to contact the SunPlus support team for help.

iii ACKNOWLEDGMENTS The study itself has been very helpful to me as a SunPlus user. While doing the data collection, I understood more about the issues that other users were facing, and to know that I am conducting a useful study for improving the software. Many participants in this study have expressed their gratitude to me for doing this study, because they are also hoping to see future improvements in the software. I also would like to thank all the participants in the interviews as well as those who completed the survey for spending their time to provide useful information for this study. This work would have been impossible without the support of Dr. Damrong Satayawaksakoon, my advisor for this study. He spent much time to guide me throughout this study. I would also like to express my gratitude to Dr. Wayne Hamra and to the MBA Program Committee members for their guidance. Lastly, I would like to thank God for the opportunity to take my Master degree at AsiaPacific International University while working in the Laos Attached Region. My workplace has supported me financially throughout my study journey. I am beyond being thankful for this opportunity. Where there is God, there is wisdom and strength. God has provided me with an abundance of support, wisdom, and encouragement.

iv TABLE OF CONTENTS ABSTRACT.........................................................................................................................................ii ACKNOWLEDGMENTS.....................................................................................................................iii LIST OF TABLES...............................................................................................................................vii LIST OF FIGURES.............................................................................................................................vii CHAPTER 1....................................................................................................................................... 1 Background of the Study............................................................................................................. 1 Statement of Research Problem................................................................................................. 4 Rationale and Purpose of Research ............................................................................................ 4 Objectives of Research................................................................................................................ 5 Scope and Delimitations of the Research ................................................................................... 6 Research Questions..................................................................................................................... 6 Benefits to be Derived from the Research.................................................................................. 7 Summary ..................................................................................................................................... 7 CHAPTER 2....................................................................................................................................... 8 Introduction................................................................................................................................. 8 Concepts and Related Theories................................................................................................... 8 Features of Software ............................................................................................................... 8 Training for Software............................................................................................................... 9 Customers’ Service ................................................................................................................ 10 Software................................................................................................................................. 10 Accounting Software and Its Importance.............................................................................. 12 User Satisfaction.................................................................................................................... 15

v Related Research Works or Publication.................................................................................... 16 Impact of Accounting Information System on Employees’ Productivity .............................. 16 Restatement of Research Objectives and Questions................................................................ 18 Hypotheses of Research............................................................................................................ 18 Conceptual Framework ............................................................................................................. 20 Conclusion ................................................................................................................................. 20 CHAPTER 3..................................................................................................................................... 21 Introduction............................................................................................................................... 21 Research Design ........................................................................................................................ 21 Population and Sampling Frame ............................................................................................... 21 Data Collection Methods and Procedure.................................................................................. 25 Data Collection Methods....................................................................................................... 25 Data Collection Procedure..................................................................................................... 25 Research Instruments ............................................................................................................... 26 Data Analysis Techniques.......................................................................................................... 29 Ethical Considerations............................................................................................................... 30 Conclusion ................................................................................................................................. 30 CHAPTER 4..................................................................................................................................... 31 Demographic Information of the Respondents........................................................................ 31 Hypotheses Testing ................................................................................................................... 34 Relationship between Independent and Dependent Variables............................................ 35 Hypothesis 1 .......................................................................................................................... 35 Hypothesis 2 .......................................................................................................................... 35

vi Hypothesis 3 .......................................................................................................................... 35 Hypothesis 4 .......................................................................................................................... 36 Hypothesis 5 .......................................................................................................................... 36 Hypothesis 6 .......................................................................................................................... 37 CHAPTER 5..................................................................................................................................... 40 Discussion of Results Based on Proposed Research Model and Hypotheses........................... 40 The Relationship between SunPlus User Satisfaction and User Self-Perceived Ease of Use.... 41 The Relationship between SunPlus User Satisfaction and Software Training .......................... 42 The Relationship between SunPlus User Satisfaction and Customer Service .......................... 43 CHAPTER 6..................................................................................................................................... 45 Summary of the Study............................................................................................................... 45 The Relationship between SunPlus User Satisfaction and Users’ Self-Perceived Ease of Use of SunPlus Features/Functions...................................................................................................... 45 The Relationship between SunPlus User Satisfaction and Software Training .......................... 46 The Relationship between SunPlus User Satisfaction and Customer Service .......................... 48 Limitations of the Study ............................................................................................................ 49 Recommendations .................................................................................................................... 50 Directions for Future Research ................................................................................................. 51 REFERENCES.................................................................................................................................. 52 APPENDIX...................................................................................................................................... 54

vii LIST OF TABLES Table 1 Sample of SunPlus Users................................................................................................. 24 Table 2 Demographic Information ............................................................................................... 32 Table 3 Workplace of the Respondents......................................................................................... 33 Table 4 Descriptive Statistics of SunPlus Satisfaction ................................................................. 34 Table 5 Correlations between Variables ...................................................................................... 35 Table 6 Simple Regression Results for Features Predicting SunPlus User Satisfaction.............. 36 Table 7 Simple Regression Result for Training Predicting SunPlus User Satisfaction ............... 37 Table 8 Simple Regression Result for Customer Service Predicting SunPlus User Satisfaction . 37 Table 9 Regression result for training with workplace, education, experience, and version....... 38 Table 10 Summary of Six Sets of Hypotheses Testing................................................................... 39 LIST OF FIGURES Figure 1 Conceptual Framework .................................................................................................. 20 Figure 2 Respondents from Each Country .................................................................................... 31

1 CHAPTER 1 INTRODUCTION Background of the Study In this chapter there are eight sections including the background of the study, statements of research problem, the rationale and purpose of research, the objectives of the research, scope and delimitations of the research, research questions, benefits to be derived from the research, and, lastly, an overview of the following chapter. There are many accountings software packages available to assist with financial management. SunPlus is one of these packages. SunPlus was created for and mainly focuses on users in Seventh-day Adventist church organizations. The Seventh-day Adventist church is a Protestant Christian denomination, and its members keep the Sabbath day, which is Saturday. The Seventh-day Adventist Church is a nonprofit worldwide organization, and tithes and offerings are the main sources of operating income. Therefore, users of SunPlus software are also from different parts of the world. The features provided on the SunPlus accounting software are based on how the organization itself operates. So, some the organizational units—conferences, divisions, unions, missions, fields, schools, colleges, and universities under the Seventh-day Adventist organization—are required to use SunPlus accounting software. All the work from each place around the world are connected to each other in achieving the same mission. It is important that the communication related to finances is also aligned, which makes it easy to carry out the work, and using the same accounting software helps improve communication among users.

2 Products, or more specifically in this study, accounting software are only useful when they meet the needs of users. So, it is very important to know the users’ satisfaction with the software that they are using. Users’ perceptions are the core means of evaluating the software. Many companies strive to get reliable data about their customers’ satisfaction. What is perception? “Perception is the process by which people select, organize, and interpret sensations, i.e., the immediate response of sensory receptors (such as the eyes, ears, nose, mouth, and fingers) to such basic stimuli as light, color, odor, texture, and sound.” (Madichie, 2012, p. 153). Then, the SunPlus users’ perception would be the process by which users select, organize, and interpret the software. Why is users’ perception or satisfaction important? PR Newswire (2019) has published articles about employees and how they feel about using software for their work that they do not like. Half of them say that it is hard for them to satisfy their customers when they must use software that they hate. One out of five of them went on to say that they were not able to be polite to their customers when they were frustrated with their software. Moreover, one in four users wanted to quit their jobs on account of having to use software that they hated. This study revealed that employees, who are using software that they disliked, brought frustration and unhappiness at work. If some of the SunPlus users are frustrated with the software, are they also having a hard time to perform their jobs? It is important to find out their perceptions, and to improve the software to fit with their needs. For example, in countries that are using multiple currencies, such as Laos or Cambodia, different exchange rates need to be entered into the SunPlus software every month. In

3 Laos, three currencies are used: the Lao Kip, Thai Baht, and US Dollar, so the exchange rates for all three currencies need to be entered. When a transaction in any of the above-mentioned currencies is recorded, the exchange rate will automatically convert the foreign currencies to Lao Kip. But there is a problem because if a wrong exchange rate is entered, and the users found out after their transactions were recorded, then all of the transactions need to be reversed. Even after changing the wrongly entered exchange rate, the system will not automatically change the recorded transactions. There are several different versions of SunPlus accounting software. In Laos, at the Laos Attached Region office, Version 5.4 (an older version) is being used that is different from the latest upgrade. One of the main differences is the online work platform. The old version, in this case 5.4, does not allow users to access the system online. This means that users cannot remotely use their laptops or computers to access the software; only computers connected to the server may access the software. For this reason, it is not possible to use the software when working from home or while traveling. Users must be physically present in the office in order to use it. This is a challenge because of the pandemic. Sometimes, users are under lockdown or quarantine, which forces them to work from home. Since the software is not available when using other devices such as laptops and computers, doing the accounting work has not been easy. A previous study was conducted on why accounting software users wanted to change their accounting software, and what were the important features that they wanted to have on their software. It was found that different companies want to make sure that new software is flexible and can be adapted to their needs in their work fields. They want to make sure that they can do real-time processing, are user friendly, secure, and can be upgraded (Fara et al., 2007).

4 SunPlus software users also have features that they like and dislike, or features that they wish to have on SunPlus software too. So, in this study these details were investigated through survey questionnaires and interviews. Statement of Research Problem As one of the SunPlus accounting software users myself, I have never been asked for any feedback about my perceptions of the software. SunPlus users are from different countries around the world. Different countries use different currencies, tax policies, and other practices based on their locations. Does SunPlus provide the same features in the software for users from different countries? How can the SunPlus software team help to make users’ work more productive and convenient? An important way to improve the software is by obtaining feedback from users. Are users from the Philippines satisfied with the features provided by SunPlus? What about users from Malaysia; what do they think about the system? What are the possible improvements that they want? In order to improve the system, surveys and interviews are needed for users around the globe to provide their perceptions. This study was launched to investigate if users were satisfied or dissatisfied with the software. And if they are dissatisfied with it, what are the issues that most of the users are experiencing? Rationale and Purpose of Research Accounting software is very crucial to enable accountants to complete their tasks. It is used to produce financial reports, and businesses and organizations use them to make decisions.

5 Imagine not having effective accounting software; work performance will also be affected. Specifically, in this study the focus was on the SunPlus accounting software, and it is important to know the extent to which the software has assisted accountants and people who need to access financial information for SDA organizations. The SunPlus accounting software has been widely used within SDA organizations. The features are made to match with the income and expenses of non-profit organizations. All accounting software is not perfectly made, and it needs improvements as time goes by, and that is due to changes in technology and workplace environments. So, it is very important that software companies keep in touch with users and seek their perceptions. The purpose of this study was to find out the relationship between SunPlus software user satisfaction and three variables, namely, features, training, and customer service. The findings from this study will provide information that the SunPlus company can use in order to improve the satisfaction of its users. Users’ satisfaction is one of the best sources of feedback and information that can be used in improving the software. What could be the issues that users are struggling with, and how could they possibly be improved? Feedback can be both positive and negative, and either way they can help the software company to understand more about their users, and if users are satisfied with their software. Objectives of Research 1. To study the relationship between SunPlus program users’ satisfaction and users’ selfperceived ease used of functions/features, SunPlus software training, and SunPlus’s customer service of SunPlus program.

6 2. To build connections between users and the SunPlus company as well as to improve SunPlus software by conveying the user issues encountered, if any, to the software company. Scope and Delimitations of the Research This study was not done on a global level, although there are SunPlus users all around the world. Unfortunately, this study was set with a limitation by collecting data only from users in the Southeastern Asia Union Mission (SEUM) territory consisting of Cambodia, Thailand, Vietnam, and Laos, along with those in Malaysia and Singapore as well. Moreover, the study focused on specific users. The information on customers’ satisfaction was based on users from SDA organizations only. While other organizations are also using the software, their operating systems are not the same as SDA organizations. So due to these differences, users from other organizations were not included. Research Questions In this research study answers were sought to the following questions: 1. What is the relationship between SunPlus program users’ satisfaction and users’ selfperceived ease in using its functions/features, SunPlus software training, and SunPlus’ customer service of SunPlus program? 2. What could the SunPlus accounting company do to better understand users’ needs and to improve the software based on the findings? As the objective of the study was to seek SunPlus software users’ feedback, data were obtained from the users based on their experiences with the software. This would also

7 indicate the software features with which users were happy or unhappy. This could provide some guidelines and details to SunPlus developers enabling them to make improvements to their software. Benefits to be Derived from the Research The aim of this study aims was to provide reliable and useful information about user perceptions of SunPlus accounting software. From the study results, an assessment can be made about the extent of user satisfaction with the software, and what issues might be raised with SunPlus in order to enable them improve their product. By knowing specific issues, these improvements can be done faster and easier. Most importantly, the users will be able to do their work more productively. Despite the nature of the findings, this research will be a bridge to convey messages and needs from SDA users in Southeast Asian countries to SunPlus. Summary In order to be able to find out if SunPlus users are satisfied with the software or not, communicating and reaching out to users is needed. Obtaining user perceptions and also analyzing them and bringing out the most useful and reliable information will be a helpful exercise. The data collected during this study may show that users are satisfied and there are no problematic issues. At the same time, it may reveal common issues that users are facing, and this will help the SunPlus company in knowing which areas to improve for their users.

8 CHAPTER 2 LITERATURE REVIEW Introduction As mentioned in the introductory chapter, this study focused on SDA SunPlus software users; no research study was found that was conducted specifically for this accounting software package. But, in this chapter, literature related to the topic is cited, such as accounting software, accountant productivity, customer perception, customer satisfaction with products, the impact of products on employees’ work productivity, how companies use feedback from customers to improve their products, and many more related topics. First, various concepts are considered that define the relationship between user perception and products, and other similar arrangements. Also, how companies seek for feedback and satisfaction from their customers will be examined in conjunction with an assessment to what extent the data is important to them. Second, in this chapter studies will be reviewed that show how different companies find out about issues that their customers are facing by conducting surveys or annual customers’ satisfaction questionnaires. The analysis will include what companies do with the information gathered once they have identified the issues encountered. Concepts and Related Theories Features of Software The main goal of accounting is to track transactions and to generate reports related to financial operations. An accounting system makes accountants’ work more convenient.

9 Moreover, it can tell a business or organization how it is doing in terms of its financial performance. Accounting software helps businesses to manage their finances. There are many accountings software packages available for users. But at the same time, users are also in need of advanced software that may be used internationally. There are more global businesses and organizations now. So, if software is only for domestic use, it will be hard to connect to branches that are located in other countries. Many global companies or organizations often face issues related to different areas of focus. Current research shows that it is very important that organizations and businesses check to see which accounting software is best for their field of work. The main reason why people want to use accounting software is because both internal and external users can access it. Users are exposed to cloud accounting software, which means users can use all the software features anytime and anywhere. Since a company’s performance is influenced by the information retrieved and retained and the efficiency of operating the software, effective and good quality software will undoubtedly have a positive influence on the effectiveness of companies (Lesia, et al. 2021). Training for Software Benwell et al. (2017) conducted a study about the effectiveness and efficiency of training in the use of digital healthcare packages to find out if the training was helpful and if the usage of the digital program was accurate for clinical practice. The Fiona Stanley Hospital was the first hospital that implemented digital medical records. Since it was a new digital platform, training was provided to all staff. In the study, a test was performed with intern doctors who had completed the information communication technology training. The major finding from the study

10 was that training was more effective when given early. Moreover, daily practice on the system helped users make rapid improvements. Customers’ Service There is a positive relationship between the quality of service and customer satisfaction. Özkan et al. (2020) discussed customer evaluation of service performance in their study and then compared it to their expectations before purchase or consumption. After customers made an overall evaluation, then it could be concluded whether they are satisfied with the service or not. This study focused on the banking industry in Turkey. The finding showed that customer loyalty to the company, products, or services depended on customer satisfaction, and also their perception of service quality. Customer satisfaction also affected corporate image and reputation. If customers were not satisfied with the service quality, they were less likely to purchase the service again. In a study by Slack and Singh (2020), the effects of service quality on customer satisfaction was examined together with the role of customer satisfaction in the supermarket sector. A total of 480 supermarket customers were surveyed. The findings obtained suggested that the service quality significantly influenced customer loyalty when customer satisfaction was realized. Software All companies and organizations need to have software for different departments, depending on their work areas. But not all software satisfies users. The quality of the software is very crucial.

11 A study conducted by Đorđević (2017) focused on the usability of software. What does usability mean? There are many definitions for it. It is about the relationship that users have with the software. In the field of Human-Computer Interaction, usability is defined in guidelines followed in order to develop a usable software system. One of the measurement methods called Software Usability Measurement Inventory defines usability by its attributes, namely, efficiency, effectiveness, helpfulness, control, and ease of learning. There are many more definitions of usability. Moreover, Đorđević also considered why it is important to check the quality of software, because it is important to find out if the software is usable or not. In order to determine the usability of the software, measurements and evaluations are needed. There are many models for measurements and evaluations, and they all have their own pros and cons. For example, the International Organization for Standard model can be used to determine usability, but at the same time, it is also too general. In summary, the purpose of different usability models is to examine the usability of existing software in key operational areas. The advantage of these models is that they can help determine whether the software system is adequate, and also if it needs to be improved or made more efficient. In the study conducted by Schaeffer (2017), he talked about the importance of updating software and that it should go along with updates to the hardware. The connection cited in the paper was illustrated by using cars as an example. Cars can get really old, but purchasing a new car may not always be affordable. It was emphasized that even with old hardware, such as car parts, the software can really make a big difference. Owning an old computer does not mean that work cannot be done efficiently. People would rather not buy a new machine, but have their computer software updated instead. This can make their computer seem like it is new, even with

12 the old hardware, as long as the system inside the computer is running well. The author of this study endeavored to explore how important it is to not only focus on hardware, but at the same time, to pay attention to the software. It is not about parts of computers or cars, but the experience of users really depends on the software that runs the hardware. There are more expectations for software from users now. Many software packages can perform their functions very well, but users now expect them to be adaptable and flexible so that those performance qualities are preserved, even with changes in the working environment. Users hope for self-adaptive software that can monitor changes in the environment or the system itself, and can dynamically modify its behavior or structure in response to changes. The main focus of the present study was about software features. The meaning of the environmental feature model is that, by applying it, the relationships between software features and its requirements are identified. It is important to develop a software model that helps the software to adapt itself in different environments, which is what users hope to have in their software (Li & Sun, 2021). Accounting Software and Its Importance Why are Accounting Information Systems (AIS) so important to companies? A recent study conducted by Nafsiah and Saddhono (2019), about linear regression statistics from an AIS application for employee integrity, showed how it improved employee performance. The results demonstrated that a well-designed accounting information system was able to provide reliable accounting information to a company. Such a system also helped employees to complete their duties. The findings showed that when employee integrity increased, the influence of the AIS application on employee performance increased as well. This indicated that a relationship exists between accounting information systems and employee integrity.

13 The prime function of accounting software is to record transactions. Many transactions happen daily in each workplace. So, accounting systems help in recording everything related to financial transactions. A study was conducted by Chong and Nizam (2017) in Malaysia to understand better the impact of accounting software on business performance. They found that it was important to have the right accounting software because when users were satisfied with accounting software, they can get their jobs done more effectively, too. Companies and businesses use financial data that is produced by accounting software. Being able to produce reliable financial data benefits businesses, helping them to plan better, as well as identify issues or opportunities. Overall, this helps in operating their businesses. Decision making depends on information and data held in the accounting system. It is important that accounting software is speedy, accurate, and reliable. Accounting software holds great value for businesses and the growth of economy. Chong and Nizam’s study highlighted the close relationship between accounting software and business performance. Reliable and accurate accounting information leads to business success. Accounting software is like the heart of a business. It pumps out data for decision making and keeps the body working. Financial data combines all the useful trading components and provides reports to the company about its performance. In doing all of this, accounting software is needed. From an accounts payable standpoint, usually accounting software will fulfil its basic roles, such as invoice entry and check printing. Efficient accounting software can help businesses to control their costs and keep track of their finances in every area in the workplace. The accounting software also helps out with account receivables. Account receivables have to do with customers, so it is crucial that documents about their accounts are always ready when

14 needed. Likewise, accounting software should be able to facilitate recording entries, ensure information is ready in a timely manner, and guarantee double entries mistakes are not made. In this way, customers will be happy, workloads will be organized, and mistakes will be minimized. In construction businesses, taxes are one of the main accounting issues. Tax systems can be complicated because they deal with government regulations. Sometimes, those regulations change, or different locations have different tax laws. So, managers may be confused about what is the right thing to do. This is where an accounting system comes in handy, if the accounting system itself is updated whenever there are any tax-related changes. An updated accounting system lessens a lot of burdens for users and businesses (Gray, 2013). The study conducted by Utami and Yulianto (2019) showed that the performance of managers and accountants can improve in both effectiveness and efficiency by using information technology. The combination of modern accounting software and information technology can improve a company’s image, and accountants will be more effective and efficient. The focus of this study was about the effectiveness of modern accounting software and information technology. When using accurate accounting software, the level of productivity is also expected to be shown in the application of an accounting information system. The findings obtained by Utami and Yulianto showed that accurate applications are convenient to use when there are multicurrency functions and when reports match with transactions. Information technology has an impact on modern accounting software. Many users are satisfied with information technology, but accounting software is also very important to accountants in completing their tasks.

15 User Satisfaction Businesses cannot survive long term if their customers are not satisfied with their products/services. There is a lot of competition in the business world. A company can come out with good products, but another company may come up with even greater products. So, how can businesses remain competitive? In a journal article, Choudhury and Gulati (2020) talked about different models, methods, and techniques to measure customer satisfaction. They considered it was important that customers were satisfied with products, and they indicated that it was not easy for businesses to always keep track of this. What is one of the most important parts in marketing? It is customer satisfaction. Kano (1984) came up with a two-way model based on the motivation hygiene theory of Herzberg et al. (1959). Kano used this model to find out what customers liked and what they disliked. One way to improve customer satisfaction and understand customers better is to use Kano model. By using this model the data collected can be classified according to customer needs. In producing their products/services, it is important for each business to fully know and understand what customers need. Moreover, this also helps companies to improve their existing products/services, too. Many other models have been used to measure customer satisfaction. In Sweden, the country established a national economic indicator reflecting customer satisfaction. Grigoroudis and Siskos (2002) introduced the Multicriteria Satisfaction Analysis (MUSA) approach. Another model is profit and logit, which is used in marketing and other fields that deal with artificial neural networks. Bayraktar et al. (2012) in Turkey used a data envelopment analysis (DEA) model to study customer satisfaction and loyalty in mobile phone and telecommunication

16 markets. A conjoint technique also is used by marketing managers. The conjoint technique was also used to measure student preferences. Another method is an experimental technique that is called “Plackett-Burman,” which was introduced by Ruben et al. (2016), and involves measuring preferences that encompass a large number of options. Related Research Works or Publication Impact of Accounting Information System on Employees’ Productivity A study conducted by L. Lefebvre and E. Lefebvre (n.d.), involving 5,900 firms in Quebec, Canada, investigated the impact of information technology on employment and productivity. The firms were in different sectors such as manufacturing, service, and trade. The participants for the research were not just employees, but there were 1,708 managers as well. They divided the firms into three sizes: those with less than 100 employees, firms with 100 to 500 employees, and those with more than 500 employees. The data indicated that in more than 60% of responding firms and half of the executives and managers used computers. The survey also found out from top managers that information technology increased productivity and lowered labor costs. The professional employees were those who had been positively impacted by the technology. The end finding of the study was that information technology increased work productivity and assisted work professionals in performing their tasks. But at the same time, the positive impact also depended on the type of employees and firm size. Another study was conducted by Farquharson (2009) about the perception of information technology investment and its impact on productivity in small private colleges. The study data showed that participants recognized the importance of technology on their effectiveness and efficiency, and they considered that its use should be mandatory. Some of them were willing to

17 try new innovative approaches too. The faculty members found it helpful to use technology in their teaching. Instead of using the traditional way of teaching, they could be more creative by using videos, PowerPoints, websites, and other types of engagement using technology. These were more effective, efficient, and productive for their teaching. Participants shared their thoughts on the value of leaders listening to them when relating their experiences with technology. This is important because they are the users, and this feedback may help them to enhance productivity. The feedback from users about the information technology helps to measure its significance, and aids management in deciding if investment in any specific technology would improve productivity. A survey was conducted about the impact of accounting information systems on task efficiency by Zakaria et al. (2017). The results obtained showed that reporting about accounting and task efficiency were the most significant impacts of the accounting system. The second significant effect was controlling task performance efficiency, followed by budgeting task performance, and lastly audit task efficiency. The results also showed that the accounting information systems increased the accuracy and timeliness of reporting, as well as auditing. It also impacted the current accounting system. AIS impacted the task efficiency of matters such as budgeting, accounting, reporting, auditing, and controlling. So in conclusion, AIS improves the quality of financial statements, the effectiveness of internal control, and the communication of financial information. Obeng and Boachie (2018) published a research article about the impact of technological innovation on the productivity of bank employees. The researchers studied the impact that technology had on the work of the employees at a bank in Ghana. Banks saw the importance of

18 IT innovation because it provided high quality outputs, and it also increased employee satisfaction. This also improved employee productivity, and led to better returns on capital. The bank management accepted the importance of technology, and made it part of their core strategies. Restatement of Research Objectives and Questions The main objective of this study was to learn about user satisfaction of the SunPlus accounting software package by gathering information from Adventist organizations in Southeast Asia. Then any issues that were detected could be analyzed to help SunPlus improve its software and increase user satisfaction. The research questions used for this study addressed the issue whether users were struggling with their work while using SunPlus or not. If they were struggling, what were the problems, and what could SunPlus do to improve their software? Hypotheses of Research For the hypotheses, the present researcher desired to ask about users’ perceptions of SunPlus software by using questionnaires. This was likely to furnish an accurate picture of their opinions by collecting a substantial amount of data. This approach also allowed the researcher to obtain a larger sample for the study, hence strengthening the generalization of the findings obtained. Hypothesis 1 a). H0: SunPlus users are not satisfied with the features of the software. b). H1: SunPlus users are satisfied with the features of the software.

19 Hypothesis 2 a). H0: SunPlus users are not satisfied with the training to use the software. b). H1: SunPlus users are satisfied with the training to use the software. Hypothesis 3 a). H0: SunPlus users are not satisfied with the customer service. b). H1: SunPlus users are satisfied with the customer service. Hypothesis 4 a). H0: Functions/Features of the SunPlus program are not positively related to SunPlus users’ satisfaction. b). H1: Functions/Features of the SunPlus program are positively related to SunPlus users’ satisfaction. Hypothesis 5 a). H0: SunPlus program training is not positively related to SunPlus users’ satisfaction. b). H1: SunPlus program training is positively related to SunPlus users’ satisfaction. Hypothesis 6 a). H0: Customer service from SunPlus is not positively related to SunPlus user satisfaction. b). H1: Customer service from SunPlus is positively related to SunPlus user satisfaction. Three variables that may lead to satisfaction or dissatisfaction of SunPlus users have been identified. These include functions provided in the SunPlus software, training, and customer

20 service. In this study, it was expected that one variable that could lead to user satisfaction was the functions provided in the software, and this variable may have a significant impact on users. It is possible that other variables may also influence customer satisfaction. Conceptual Framework Figure 1 Conceptual Framework This conceptual framework used in this study provided for three independent variables that influenced user satisfaction and shows three independent variables that lead to users’ satisfaction. Conclusion Many previous studies have been conducted that are related to the importance of accounting software, and why it is important to improve it. There are also theories about how crucial it is to obtain customer perceptions about products and services, and how they can affect organizations or businesses. All of these studies supported the idea that issues in accounting software performance should not be overlooked, and that it is important to improve the software to meet the needs of users. Features Training Customer service Users’ Satisfaction H1 H2 H3

21 CHAPTER 3 RESEARCH METHODOLOGY Introduction In this chapter the methodology selected for use in the present study will be discussed and will incorporate parameters such as population, sample, number of respondents, research design, methods of collecting data, and analysis of the data. Research Design A descriptive design was employed that used surveys to gather information related to the research topic. In order to find out the issues in SunPlus accounting software, data collection was done mainly by using survey questionnaires. The answers were written by the users, and the researcher did not try to influence their answers in any way. This was the most suitable research design as it required that users to provide their perceptions through answering questions about the software. Population and Sampling Frame The survey population for this research involved treasurers, accountants, and cashiers who were working for Seventh-day Adventist organizations. There are many SunPlus users around the globe in the denomination who work in many countries. But the population utilized for this paper was in the Southeast Asian countries of Cambodia, Laos, Singapore, Malaysia, and Thailand. This population included Adventist schools, a university, missions, a conference, an attached field, and also a related organization. The related organization surveyed was the Adventist Development and Relief Agency (ADRA). This agency works closely with SDA

22 organizations within some of these countries even though it is financially separate from the missions and fields. Only six denominational workers were interviewed. Two of them were from Cambodia, one of Laos, one from Malaysia, and two from Thailand. There was no interviewee from Singapore. The interviewees were users who had used SunPlus software directly on a daily basis. The numbers of interviewees might appear to be small, but that is due to the limited number of users in SDA organizations. The organization is global, but in many of the countries, SDA organizations are not large, and so the number of software users is very limited. For example, in the Philippines, there are many missions for one country. But looking at countries such as Cambodia or Laos, their mission/attached field size is still very small. Therefore, they do not have many employees using SunPlus Software. In other countries, there are also SDA schools and a university in addition to the mission offices. So naturally they have more users compared to some countries. There were other reasons as well to the small number of interviewees. It was expected to have at least 15–20 interviewees but not many of the workers were able to join the interview. There were barriers in contacting the potential interviewees due to lack of contacts, and some of them did not respond to the request to interview them. This might have been due to some inconveniences with online interview, or they might not have time for it. The data collected from the interviews was used to develop questionnaires. The survey was sent out through online links for respondents to access. The survey was not given out to users who had been interviewed, as the expected outcome would be similar to the interviews conducted already. The expected number of participants was 68 users, but only 30 respondents finished the survey.

23 The population for this study was not big compared to the number of users in SDA organizations around the globe. But considering that this study was focused on SunPlus users, who are very limited in number, the data collected from the interviews and questionnaires was meaningful. Yamane’s Formula Yamane’s formula, shown below, was used to determine the target size for the number of users. where, n = the sample size N = the size of population e = the error of 5 percentage points So, for this study the population was 36 SunPlus users; the ideal sample size needed to be 33 or above. For the survey part, there were 30 respondents and there were 6 interviewees. The table below shows a detailed list of the number of users that were included in this study.

24 Table 1 Sample of SunPlus Users Thailand Number Adventist Ekamai School (AES) 2 Ekamai International School (EIS) 4 Thailand Adventist Mission (TAM) 1 Chiang Mai Adventist Academy (CAA) 1 Adventist International Mission School (AIMS) 1 Asia-Pacific International University (AIU) 8 Cambodia Cambodia Adventist Mission (CAM) 3 Cambodia Adventist School (CAS) 1 Adventist Development and Relief Agency (ADRA) 3 Laos Laos Adventist Region (LAR) 4 Adventist Development and Relief Agency (ADRA) 1 Malaysia Sabah Adventist Mission 3 Sarawak Adventist Mission 1 Kula Lumpur Adventist Mission 1 Singapore Singapore Adventist Conference 2 Total number of users 36

25 Data Collection Methods and Procedure Data Collection Methods The raw data for this study was collected through interviews and surveys, and analyzed with the help of statistical tools. As mentioned throughout this paper, it focused on SunPlus software users who worked in SDA organizations. This study used both qualitative and quantitative research methods to find out the issues that users were facing. It was important to establish what issues were commonly faced by users, so in order to do that, this study used a qualitative approach. The qualitative part of this study was done by interviewing users from different countries to find out if they had any issues with the SunPlus software. The interviewees expressed many positive things about the software, but there were also some issues mentioned during the interviews. The issues were identified and analyzed and the common themes were used to develop survey questions. The questionnaire constituted the quantitative part of the study. The survey questions were of two types, namely, rating scaled answers and open-ended questions requiring additional comments. There were sections that provided for respondents to leave their comments. This helped provide important data, such as suggestions and the identification of additional issues. Data Collection Procedure This study was not only for users who worked in one place, but for users from different countries. Therefore, the interviews were conducted online. The online interviews were conducted through Zoom and Messenger. The respondents were not comfortable with recording the interviews. Therefore, no recordings were taken.

26 The surveys were also completed online. Before sending out the surveys, permission from each workplace was requested and was granted. A letter of request was sent by email, asking for the consent of the respective treasurers or administrators in each workplace. When asking for permission, the email addresses of the users were also requested. After the permissions were granted, then the link to the survey was sent out directly. There was an online link that could be clicked to do the survey; when it had been completed, it could be submitted with a click. This made completing the survey convenient for respondents and was not time consuming. Research Instruments As previously mentioned, this research used both interviews and questionnaires to collect data, with open-ended questions used in both the interviews and questionnaires. The purpose was to find out about any issues with the SunPlus software from the users’ perspective. That is why the open-ended questions were included. Interview Questions 1. What is your name and age? 2. At what organization are you currently working? 3. In which country is it located? 4. How long have you been working there? 5. What was your major in university? 6. How long have you been using the SunPlus accounting system? 7. What is the importance of SunPlus software to your work? 8. Approximately how many hours a day, do you use SunPlus?

27 9. Did you receive any training related to SunPlus before you start working or while you were working? If so, how helpful was it? 10. Are you satisfied with the features provided in SunPlus software? If not, please specify any problems that you see. 11. How are the features on the software fit with your accounting work in your country? 12. What are the things or areas where the SunPlus software needs to be improved? 13. What do you think about the updated version of SunPlus? How effective and sufficient is it for users? 14. Due to the current Covid-19 situation, many accountants have no choice but to work from home; what do you think about using SunPlus software in this manner? Has it been able to fulfill its duty, even when you work from home? 15. How easily or frequently have you been able to connect with the SunPlus team for help with the issues that you are facing? 16. Have you received any customer satisfaction survey from SunPlus during the time that you have been using it? 17. Have you been able to connect to the SunPlus team for feedbacks of the issues you are facing? 18. Have you received any customer satisfactory survey from SunPlus during your work time? 19. Have you used any other accounting software beside SunPlus? How would you compare it to SunPlus? If you could choose, which accounting software would you like to try, and why?

28 20. What are the strengths and weaknesses of the SunPlus accounting software from your point of view? Note: The answers to these questions were used to make the survey questionnaire, which is shown in an appendix. The questions were answered using a four-point Likert rating scale as follows (4 points–very satisfied; 3 points–satisfied; 2 points–dissatisfied; 1 point–very dissatisfied). Cut-off points used are important in research. The class interval formula can help us find the cutoff points. The application to the four-point rating scale used was calculated as follows: Class Interval = Highest Value – Lowest Value Number of Classes Highest value = 4 (scale of 1 to 4) Lowest value = 1 (scale of 1 to 4) Number of classes = 4 (scale of 1 to 4) Class Interval = 4–1 3 Class interval = 0.75 As a result of following the class interval formula, the class interval was determined as 0.75. The class interval can now help to determine the cut-off points. The cut-off points and interpretations were as follows:

29 1.00-1.75 (1.00+0.75) represents “Very dissatisfied,” and it shows that the users were not satisfied with the SunPlus software at all. 1.76-2.50 (1.75+0.75) represents “Dissatisfied,” and it shows that the users were slightly unhappy with the software. 2.51-3.25 (2.50+0.75) represents “Satisfied,” and it shows that the users were slightly happy with the software. 3.26-4.00 (3.25+0.75) represents “Very satisfied,” and it shows that the users were very happy with the software. Data Analysis Techniques For the qualitative questions, an inductive analytical approach was used. Patterns of responses to the issues raised were identified. The answers from respondents were entered into Microsoft Excel and classified into groups. This showed which issues were more common than others. This was the way to look for patterns or common issues received from users’ interviews regarding their satisfaction about the SunPlus software and suggestions for its improvement. In order to test the hypotheses formulated for this research, statistical analysis techniques were used such as p-value, t-tests, ANOVA, and the regression method. The survey questions used a four-point Likert scale, so these analysis techniques were the most suitable. All data collected was entered into SPSS software, a tool suitable for analysis of the information collected. Some of the narrative answers, such as workplace, years of experience, education level, and software version were encoded so that its data was able to be entered into SPSS.

30 Ethical Considerations Respondents involved in this research study were not harmed in any way. The interviews and survey questionnaires did not request any personal or private data. When users were asked to be interviewed, consent from their leaders was granted, and no interviews were conducted without such consent. After reviewing the data collection plan proposed in the researcher’s IRB request, the MBA Program Committee approved the data collection plan. During the data collection period, it had been noticed that most of the users were not comfortable with giving interviews. Many of them did not respond to the request for an interview. But when the survey links were sent out, there were more users willing to participate and more completed the survey than those willing to participate in the interview. Conclusion In the methodology section for this paper, the steps of dealing with the data and how valuable information was obtained from it were described and conducted. This descriptive research consisted of both qualitative and quantitative elements, as both interviews and surveys were used to collect data. Several statistical techniques were also used to analyze the findings, such as p-value, t-tests, ANOVA, and the regression method, by using the SPSS statistical software package. After the data was analyzed, it showed which null hypotheses among the three sets were rejected or supported. Then this information could be handed over to the SunPlus company, in the hope that user satisfaction would be improved.

31 CHAPTER 4 RESULTS OF THE STUDY Demographic Information of the Respondents In this study the targeted SunPlus users were from Thailand, Cambodia, Laos, Vietnam, Malaysia, and Singapore. Data collected succeeded for all these countries except Vietnam. Figure 2 Respondents from Each Country There were 30 respondents but one of the respondents did not identify where they were working, so effectively only 29 respondent replies could be used. The majority of the respondents were from Thailand (15). The information retrieved from the sample of SunPlus users represented SDA organization such as schools, a university, missions, region, a conference, and ADRA. Users were workers who dealt with SunPlus as part of their job. Information was collected on how long have they been working, their education level, and the type of SunPlus accounting system version that they are currently using. The demographic data are shown in Table 2 below: Thailand , 15 Malaysia, 4 Cambodia, 5 Laos, 4 Singapore, 1 RESPONDENTS FROM EACH COUNTRIES

32 Table 2 Demographic Information Feature Demographic Data Number of Respondents Percentage Type of Workplace School 6 20 University 8 26.7 Mission/Region/Conference 11 36.7 ADRA 4 13.3 No data 1 3.3 Total 30 100 Level of Education Doctoral 11 36.7 Master 6 20 Bachelor 13 43.3 Total 30 100 Years of Experience ≤ 1 4 13.3 2–5 13 43.3 6–9 2 6.7 ≥ 10 11 36.7 Total 30 100 SunPlus Version Version 5 15 50 Version 6 9 30 Version 5 & 6 2 6.7 No data 4 13.3 Total 30 100 Source: Developed for this study Some respondents did not answer all the questions in the survey. A total of 16.6% of questions were not answered fully. The majority of the respondents (36.7%) worked at missions, a region, or a conference. This was followed by respondents from Asia-Pacific International University in Thailand (26.7%). Under the education level entry, most respondents had completed a bachelor level

33 degree followed closely by those with a doctoral level qualification. Those holding a master’s degree were the least represented (20%). The majority of respondents had been working for 2–5 years, but those who had worked for 10 years or more years represented 36.7%. Fifty percent of SunPlus users had been using version 5. One-Way ANOVA Table 3 Workplace of the Respondents Variables Effect Sum of Squares df Mean Square F Sig. Training Between Groups 3.825 3 1.275 3.38 .034 Within Groups 9.432 25 0.377 Total 13.258 28 Features Between Groups 0.635 3 0.212 0.959 .427 Within Groups 5.521 25 0.221 Total 6.156 28 Customer Between Groups 0.7 3 0.233 0.987 .415 Within Groups 5.909 25 0.236 Total 6.609 28 Satisfaction Between Groups 1.44 3 0.48 1.638 .206 Within Groups 7.329 25 0.293 Total 8.769 28 Note: *The mean difference is significant at the .05 level. Source–Developed for this study After analyzing One-Way ANOVA of all the workplace, education level, work experience, and version of the system, only one of them showed that there is a significant difference. That is workplace variable. The table above give more information whether the respondents from different workplace agreed with each other about the satisfaction result to

34 different variables. In this case, there is only a significance difference in the mean for training variable which is 0.034. Hypotheses Testing In this study there were six hypotheses. The hypotheses were tested by subjecting the data to analysis using the SPSS program. Descriptive Analysis Table 4 Descriptive Statistics of SunPlus Satisfaction Variables N Mean Standard Deviation Features 30 3.12 0.473 Training 30 2.18 0.680 Customer 30 2.70 0.481 Satisfaction 30 2.79 0.557 Valid N (listwise) 30 Source: Developed for this study In Table 3 SunPlus features variable showed the highest mean. It indicates that respondents agreed to statements that were on the survey under the features section. Under the customer service and overall satisfaction sections, the mean was slightly lower than the mean for the features variable. This indicates that respondents were also satisfied with the customer service provided and they showed overall satisfaction for the three dependent variables. The training variable showed that the SunPlus user respondents were satisfied but at a lower level. The lower value recorded might have been due to some issues users were struggling with when it came to the training program.

35 Relationship between Independent and Dependent Variables Table 5 Correlations between Variables Variables Overall Satisfaction Features Training Customer Service Overall Satisfaction 1 Features .659** 1 Training .457* .36 1 Customer Service .737** .490** .511** 1 *p < .05, **p < .01 Hypothesis 1 a). H0: SunPlus users are not satisfied with the features of the software. b). H1: SunPlus users are satisfied with the features of the software. It follows that H1 can be accepted as SunPlus users were satisfied with the features of the software (p = .659 at a statistically significant level of .01). Hypothesis 2 a). H0: SunPlus users are not satisfied with the training of the software. b). H1: SunPlus users are satisfied with the training of the software. It follows that H1 can be accepted as SunPlus users were satisfied with the training of the software (p = .457 at a statistically significant level of .05). The satisfaction level was the lowest among all of the independent variables. Hypothesis 3 a). H0: SunPlus users are not satisfied with the customer service of the software.

36 b). H1: SunPlus users are satisfied with the customer service of the software. It follows that H1 can be accepted as SunPlus users were satisfied with the customer service of the software (p = .737 at a statistically significant level of .01). Hypothesis 4 a). H0: Functions/Features of the SunPlus software is not positively related to the SunPlus user satisfaction. b). H1: Functions/Features of the SunPlus software is positively related to the SunPlus user satisfaction. Table 6 Simple Regression Results for Features Predicting SunPlus User Satisfaction Independent Variable Beta t P-Value Feature .775* 4.635 0.00 *p < .05 In Table 6 the Beta value is 0.775 with P-value of less than 0.05 this indicates a positive relationship between the features and SunPlus user overall satisfaction. Hypothesis 5 a). H0: SunPlus training program is not positively related to the SunPlus user satisfaction. b). H1:SunPlus training program is positively related to the SunPlus user satisfaction.

37 Table 7 Simple Regression Result for Training Predicting SunPlus User Satisfaction Independent Variable Beta t P-Value Feature .374* 2.722 .011 *p < .05 In Table 7 the Beta value is 0.374 and the P-value is less than 0.05 meaning that there is a positive relationship between training and SunPlus user overall satisfaction. Hypothesis 6 a). H0: Customer service from SunPlus is not positively related to the SunPlus user satisfaction. b). H1: Customer service from SunPlus is positively related to the SunPlus user satisfaction Table 8 Simple Regression Result for Customer Service Predicting SunPlus User Satisfaction Independent Variable Beta t P-Value Feature .853* 5.773 0.00 *p < .05 In this table the Beta is also positive which is 0.853 and there is a significance difference of less than 0.05 which is 0.00 so there is positive relationship between customer service and SunPlus user satisfaction. This means that if the respondents satisfied with the customer service, it will also positively affect SunPlus user overall satisfaction too.

38 Table 9 Regression result for training with workplace, education, experience, and version Predictor B t P-Value (Constant) 1.029 1.762 0.093 Workplace 0.349 2.607 0.017 Education -0.075 -0.558 0.583 Experience -0.129 -1.159 0.26 Version 0.549 2.944 0.008 *p < .05 After the result from One-Way ANOVA showed that there is a significant difference for training with other variables in this case are workplace, education, experience, and software version. In order to find out more detail, another regression method has been done for training variable. And as result, there is a positive Beta for workplace and software and also significant of 0.017 and 0.008 respectively. Table 10 shows that SunPlus users are satisfied with features, training and customer service. But the training program provided has the lowest level of satisfaction compare to features and customer service. Moreover, it also proved that all the independent variables such as features, training, and customer service, all of them are positively related to SunPlus user satisfaction.

39 Table 10 Summary of Six Sets of Hypotheses Testing Hypotheses Description Result Hypothesis 1 H0 SunPlus users are not satisfied with the features of the software. Rejected H1 SunPlus users are satisfied with the features of the software. Supported Hypothesis 2 H0 SunPlus users are not satisfied with the training of the software. Rejected H1 SunPlus users are satisfied with the training of the software. Supported Hypothesis 3 H0 SunPlus users are not satisfied with the customer service of the software. Rejected H1 SunPlus users are satisfied with the customer service of the software. Supported Hypothesis 4 H0 Functions/Features of the SunPlus software is not positively related to the SunPlus user satisfaction. Rejected H1 Functions/Features of the SunPlus software is positively related to the SunPlus user satisfaction. Supported Hypothesis 5 H0 SunPlus training program is not positively related to the SunPlus user satisfaction. Rejected H1 SunPlus training program is positively related to the SunPlus user satisfaction. Supported Hypothesis 6 H0 Customer service from SunPlus is not positively related to the SunPlus user satisfaction Rejected H1 Customer service from SunPlus is positively related to the SunPlus user satisfaction Supported

40 CHAPTER 5 DISCUSSION Discussion of Results Based on Proposed Research Model and Hypotheses Many studies have been conducted to identify the factors that affect customer/user satisfaction. Lim et al. (2021) investigated customer satisfaction in cold chain logistics. One of the principal factors affecting customer satisfaction was product quality. The study showed how important it was to ensure that the quality of the product was both excellent and maintained. Quality, in the context of this study, was the ability to maintain the freshness of the cold chain products and to reduce the rate of cargo damage. The service that staff provided to customer was also significant. This is also another factor that affects customer satisfaction. When staff offer poor customer service, then the customer will be disappointed and it can become the cause of customer dissatisfaction. In this study about logistics, the customer service and delivery staff are those who had to contact customer directly, so their behavior could positively or negatively affect customer satisfaction. For example, if the delivery staff delivered products slowly, then customers would complain about customer service. But if the staff delivered on time and staff at the counter communicated well with customers, it impacted customer satisfaction positively. Boon et al. (2019) conducted a survey of Malaysia’s hotel industry. They studied aspects of service recovery, customer satisfaction, and customer loyalty. The findings obtained emphasized the importance of listening to customers’ complaints, for they were often about some dissatisfaction concerning the services offered. The hotel needed to listen to customers’ complaints and use them to make improvements. If improvements were not implemented on

41 time, then the customers might not return. On the other hand, when the services satisfied customers, they would give positive word of mouth reports to other customers or potential customers. The Relationship between SunPlus User Satisfaction and User Self-Perceived Ease of Use The descriptive statistical analysis showed 30 as the number of respondents for this study. It also showed the means of each of the independent and dependent variables. It can be interpreted that respondents who are SunPlus users were satisfied with the features provided by SunPlus. All of the users from different workplaces, education levels, work experience, and SunPlus versions agreed that they were satisfied with the features they were currently using from SunPlus accounting system. Moreover, the simple regression analysis showed that there was a positive relationship between features provided by SunPlus. If SunPlus user satisfaction with the features provided is low, then the overall SunPlus user satisfaction will be low as well. But if the satisfaction with features is high, it will result in high overall user satisfaction. So, for Hypotheses 1 and 4, the results meant that the null hypothesis was rejected and supported the alternative hypotheses. There were also some additional comments from SunPlus users about the features based on their experiences. One of the respondents mentioned that the SunPlus accounting system has many features available for use, but the users do not know how to use all of them. The users are able to only use the features that they have been taught how to use. Another user commented the system tends to get very slow whenever there is an Internet problem, so this make working a little hard whenever the Internet does not work. Some users gave output about different SunPlus versions, stating that Version 6.2 does not allow users to generate debit/credit memos right after posting. This caused delay in sending memos, and sometimes they forgot that they needed to