Factors influencing the data analytics adoption intention and achievement of sustainability goals: Perceptions of internal auditors

Siti Syuhada Saad and Noor Adwa Sulaiman

Managerial Auditing Journal, 2026, vol. 41, issue 7, 1361-1389

Abstract: PurposeDrawing on the technology–organization–environment (TOE) framework, this study examines the factors influencing internal auditors’ intention to adopt data analytics (DA) and their role in enhancing organizational sustainability goals. This study aims to further investigate whether DA adoption intention mediates the relationship between the TOE factors and sustainability goals.Design/methodology/approachData were collected through an online survey administered to internal auditors of publicly listed Malaysian firms. The hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) via SmartPLS.FindingsThe findings demonstrate that technological, organizational and environmental factors significantly influence internal auditors’ intention to adopt DA, with organizational factors exerting the greatest influence. While all factors contribute to sustainability performance, technological factors have the strongest effect. Importantly, DA adoption intention acts as a key mediating mechanism through which these contextual factors translate into sustainability outcomes.Practical implicationsThe findings of this study provide valuable insights for professionals and regulators regarding the key factors influencing DA adoption intentions and sustainability goals.Originality/valueThis is one of the few studies that has attempted to understand the relationship between DA and sustainability goals within an internal audit setting.

Keywords: Data analytics; TOE; Sustainability; Internal auditors; ESG (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:maj-02-2025-4703

DOI: 10.1108/MAJ-02-2025-4703

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