Exploring the Intention to Adopt Management Accounting System in the Public Sector: An Empirical Investigation of Public Non-Income Generating Agencies

Pham, Quang Huy; Vu, Kien Phuc

doi:10.1142/9789811227158_0004

Cited by 1 publication

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“…These findings are supported by Handayani et al (2021), stating that perceived ease of use and usefulness significantly influence SMEs' adoption of a cloud-based accounting information system in Bandung, Indonesia. Perceived usefulness and ease of use became the two highest contributors to adopting new technologies (Pipitwanichakarn and Wongtada, 2021; Yaseen and El Qirem, 2018; Stocchi et al , 2019; Pham and Vu, 2021).…”

Section: Discussionmentioning

confidence: 99%

Eyeballing internal auditors’ and the firms’ intention to adopt Metaverse technologies: case study in Indonesia

Hatane,

Sondak,

Tarigan

et al. 2023

JFRA

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Purpose This paper aims to give broad insights into what components can significantly influence the adoption of Metaverse from the perspective of internal auditors and their firms in Indonesia. Design/methodology/approach This research used primary data from questionnaires. Relying on the empirical view of 202 internal auditors in Indonesia, this research’s framework is executed using structural equation model. Company’s intention in adopting the Metaverse technology intervenes in the influence of perception of external control and usefulness on the internal auditor’s intention to adopt that technology. Findings The perception of external control and perceived usefulness of Metaverse significantly influenced the adoption intention of Metaverse by internal auditors and their firms in Indonesia. This paper is helpful for practitioners who would like to know what factors are needed to make the internal auditors in Indonesia able to adopt Metaverse. Research limitations/implications Results might be varied from country to country as each country has different technology development. Therefore, upcoming research can compare similar studies in another country. This paper can contribute to further empirical development for the theory of acceptance model of the third version. Many researchers use the theory to study advanced technology adoption intention. Practical implications The paper is also essential for future research and could enhance companies' knowledge about staying updated in the market with the advanced technology that keeps developing. Originality/value This paper contributes to an integrated view of the intention of internal auditors and firms in Indonesia to adopt Metaverse. To the best of the authors’ knowledge, this topic is relatively new in Indonesia.

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