This study aims to examine user satisfaction and continuance intention in a mandatory cloud-based expense management system (CBEMS) within a public university. It investigates how performance expectancy, effort expectancy, facilitating conditions and trust shape post-adoption outcomes, and how perceived training adequacy conditions these relationships.
Drawing on the Unified Theory of Acceptance and Use of Technology and IS continuance theory, survey data were collected from 124 faculty, staff and student employees using a mandatory CBEMS (Chrome River). Partial least squares structural equation modeling was used, combining multi-group analysis (trained vs non-trained users) with a post hoc continuous moderation approach to ensure robustness.
Performance expectancy and effort expectancy consistently drive user satisfaction across groups, and satisfaction strongly predicts continuance intention. However, results reveal a decoupling between continuance intention and satisfaction under mandatory conditions. Training is positively associated with continuance intention but does not improve user satisfaction and, in some conditions, may reduce it. Facilitating conditions also exhibit divergent effects, supporting continuance for non-trained users but reducing satisfaction among trained users.
The study is based on cross-sectional, self-reported data from a single institution, limiting generalizability. Future research should examine training design, longitudinal effects and cross-organizational contexts.
Organizations implementing mandatory financial systems should move beyond generic training toward role-based, task-oriented support that addresses real workflow challenges. Enhancing transparency around system processes and governance is also critical, particularly for less-trained users.
This study contributes to accounting information systems and mandatory IS research by demonstrating that behavioral compliance and attitudinal acceptance are not equivalent. The findings offer an explanatory account – consistent with the study’s cross-sectional design – suggesting that training enhances users’ capability to continue using a system while also exposing system limitations, thereby weakening satisfaction. These findings extend post-adoption theory to compliance-driven environments and provide actionable insights for managing mandated digital systems.
