Extending Technology Acceptance Model to EPV Application

Shuhaida Mohamed Shuhidan, Nurul Syahida Ayza Abd Samad, Zuraidah Mohd Sanusi, Saidatul Rahah Hamidi, Razana Juhaida Johari and Farah Aida Ahmad Nadzri

International Journal of Financial Research, 2019, vol. 11, issue 5, 398-410

Abstract: This study intends to determine the acceptance of the technology in making ethical performance among auditors. We have reviewed current technology acceptance theories and formulates a unified model for the context of EPV application based on several constructs which is: performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, motivating and impeding factor and perceive risk. Hypothesis are generated and their validity is analyzed by using Pearson Correlation and Multiple Linear Regression and a model has been produces for findings of the study namely Technology Acceptance towards EPV application (TAEPV). From the model, hedonic motivation has been excluded because it shows no significant relationship towards technology acceptance which means it is not suitable to be a factor to determine technology acceptance of EPV application. The respondents are tertiary students that are undergoing study in accounting, as they are the future pool of talent for the workforce. The results show that TAEPV outperforms current technology acceptance model by significantly improving the R-squares. Thus, this study makes modest theoretical and empirical contributions to the professional sector to (1) analyse existing tools in measuring ethical performance of individuals, (2) propose a unified model of technology acceptance toward EPV application and (3) evaluate technology acceptance in implementing EPV application. As for recommendation, it is hoped that TAEPV theories can be then evaluated by the financial auditors to assess their acceptance and use behavior of EPV application, the pioneer of professional judgment system.

Keywords: professional judgment system; technology acceptance (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijfr11:v:10:y:2019:i:5:p:398-410

DOI: 10.5430/ijfr.v10n5p398

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