Technological, Organisational and Environmental Aspects of Audit Technology Acceptance
Khairina Rosli,
Eu-Gene Siew and
Paul Yeow
International Journal of Business and Management, 2016, vol. 11, issue 5, 140
Abstract:
The purpose of this paper is to use the Technology, Organization Organisation and Environment (TOE) framework to understand the audit technology adoption in audit firms. Previous studies have only looked from the viewpoint of individual auditors and do not use a framework in which to understand the audit technology adoption. The audit technology differs from other information technology adoption because audit tools change the way in which auditors carry their tasks. One of the major contributions in this study is to use the TOE framework to analyse the factors in organisation adoption. Data of this study were gathered through questionnaire surveys that were self-administered to 1,367 audit firms registered in the Malaysian Institute of Accountants directory. Our findings indicate that although firms generally acknowledge that there are advantages of audit technology implementation and the benefits outweigh the costs, the firms also recognise that their organisations are only somewhat ready to adopt and their staff’s competency are only at a moderate level to be able to use the audit technology. Our survey also indicates that the role played by professional body support is important to increase its adoption.
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:ibn:ijbmjn:v:11:y:2016:i:5:p:140
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