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  • 标题:An empirical study on different factors influencing information technology adoption for auditing purposes: A case study of a banking organization
  • 本地全文:下载
  • 作者:Mehdi Taghavi ; Mohammad Khodaei Valahzaghard ; Younes Pourmoradi
  • 期刊名称:Management Science Letters
  • 印刷版ISSN:1923-9335
  • 电子版ISSN:1923-9343
  • 出版年度:2013
  • 卷号:3
  • 期号:4
  • 页码:1307-1314
  • DOI:10.5267/j.msl.2013.02.014
  • 出版社:Growing Science
  • 摘要:In this survey, we have investigated whether an easy and comprehensive information technology (IT) infrastructure could contribute on auditing system in Iranian business society. The survey designs and distributes a questionnaire based on technology adoption method (TAM) among employees of bank Melli Iran who participated in our survey in Likert scale and using t-student and Kruskal-Wallis test examined different hypotheses. The results of our survey have indicated that there was a relationship between a good perception in usefulness of IT implementation and accepting recent advances of IT and auditors with good perception on IT are able to take advantage of recent advances of IT in their auditing skills. In addition, our survey has concluded that ease of IT implementation could create motivation among auditors to automate their traditional skills. While educational background played an important role on our survey, age and job experience did not have any impact on our survey.

  • 关键词:Auditing systems; Information technology; Ease of use; TAM
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