The influence of personal characteristics and workplace learning on information technology competency among external auditors: The role of organisational culture as a moderator

Mokhtar Abdulhakim Alsabahi, Ku Maisurah Ku Bahador and Rafeah Mat Saat
Authors registered in the RePEc Author Service: Collins G. Ntim

Cogent Business & Management, 2021, vol. 8, issue 1, 1899625

Abstract: The objective of this study is to investigate the influence of workplace learning, organisational culture, personal characteristics, such as motivation to learn and self-efficacy on the information technology (IT) competency of external auditors. This study also examines the role of organisational culture as a moderating variable between workplace learning and IT competency. Using a simple random sampling technique, a self-administered questionnaire was completed by 220 external auditors in Yemen. Partial least squares structural equation modelling (PLS-SEM) was applied to analyse the hypothesised relationships. The results show that workplace learning, motivation to learn, self-efficacy, and organisational culture are significant and positively influence the IT competency of the external auditors. Organisational culture also significantly moderates the relationship between workplace learning and IT competency. The study’s findings contribute greater insight into the importance of organisational culture, motivation to learn, self-efficacy of external auditors, and how learning in the workplace influence their IT competency.

Date: 2021
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DOI: 10.1080/23311975.2021.1899625

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