Many businesses are now moving to e-business and implementing computerized accounting information systems. This phenomenon has given impact to audit profession in performing IT audit, financial reports audit and tracing electronic source documents. Computer-Assisted-Auditing Techniques and Tools (CAATTs) are audit technologies that allow IT audit work to be performed efficiently, effectively and reduce audit time. However, little is known about CAATTs adoption by public audit firms. This paper presents a new paradigm of Individual-Technology-OrganizationEnvironment (I-TOE) to investigate the acceptance of CAATTs in audit firms. There are gaps that exist in prior literatures which studied CAATTs acceptance from only individual auditor views and did not deliberate on issues from both organizational and individual perspectives. Consequently, this paper contributes to extend the literature by providing a better understanding on relationship of both organizational and individual factors in foreseeing CAATTs adoption and investment. A combination of Unified Theory of Acceptance and Use of Technology 2, and TechnologyOrganization-Environment framework are used as the underlying theories. In addition to that, this paper complements the framework with new variables of technology risk, technology task fit, organization readiness and top management commitment. I-TOE framework contributes to professional audit firms that need to measure CAATTs acceptance for the advancement of audit profession. Future experimental studies may be done to provide evidence and empirically validate I-TOE framework in other domain.
The purpose of this paper is to use the Technology, 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.
This paper aimed at investigating the use of game-based learning approach in creating meaningful learning experiences and its influence in improving students’ knowledge on the subject matter. A total number of 120 students enrolled in the accounting system analysis and design course in a university participated in this experimental study. Grounded by Kolb’s experiential learning theory, an experiment was conducted to explore how participants involve themselves in learning from experience by playing educational game. Data were collected through pre and post quiz scores, questionnaire surveys, interviews, and reflections on the students’ feedback. The results of the t-test analysis showed that students achieved higher marks after the game intervention and the difference in the mean score between before and after the game played is statistically significant. The findings suggested that the game-based learning approach in teaching and learning can assist students in understanding the subject better than the teacher-centred approach. The results of the study also found that the learning sessions were more engaging and fun as the respondents enjoyed learning through playing games. In addition, the game-based learning approach motivates them to conduct self-study while seeking answers to solve the game tasks. Practically, this study contributes to disseminate awareness among academicians and industry practitioners in developing more educational games that can be used in teaching and learning. Theoretically, it contributes to the existing literature of game-based teaching approach.
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