) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the … comparative way, the Portuguese CFO seems to be more optimistic concerning the use and usefulness of the new accounting system … accounting reform influence the opinion about the usefulness and use of financial information. Research limitations …

ease of use or usefulness to one's job, explaining a considerable proportion of variance in continued use behavior. The … intention to use hedonic information systems is explained mainly by perceived ease of use and perceived enjoyment, with … perceived usefulness to one's job being given less importance. Facebook could be seen as a hedonic information system. This …