Socio-Technical Factors in Technology Adoption using the Theory of Planned Behaviour

Jesse Morgan, Tracy Duke


The Panel of Audit Effectiveness states that “Auditors also will find that they must expand their technological knowledge and skills, devise more effective audit approaches by taking advantage of technology. 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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