Technology Adoption and Use Among Accountants Using Social Psychology Theory

Carl Wilson, Sara Logan

Abstract


Prior research on audit technology has investigated the design, use and reliance on decision-aiding tools and expert systems but little has been done to consider the adoption of technologies in an audit context. Understanding the antecedents to adoption will help in the formulation of implementation and use strategies. We draw on the Social Psychology Theory of Planned Behavior to provide a model for the examination of technology adoption among auditors. The results support both the global and decomposed models of the TPB.  The goal of the preliminary analysis was to examine the established theory in a professional setting


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