期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2016
卷号：11
期号：5
页码：140
DOI：10.5539/ijbm.v11n5p140
出版社：Canadian Center of Science and Education
摘要：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.
其他摘要：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.
