IT Adoption by Internal Auditors in Public Sector: A Conceptual Study

Ahmi, Aidi; Saidin, Siti Zabedah; Abdullah, Akilah

doi:10.1016/j.sbspro.2014.11.151

Cited by 23 publications

(29 citation statements)

References 15 publications

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“…The TOE framework provides a systematic classification of influencing factors and has been widely applied in existing technology adoption studies (Liu et al, 2011;Xu, 2012;Ahmi et al, 2014;Gangwar et al, 2015). In addition to the three dimensions of context, Songer et al (2001) suggested to introduce economic factors into the technology adoption framework, considering that firms may attempt to use the information technology if at a low cost.…”

Section: The Technology-organization-environment Framework (Toe)mentioning

confidence: 99%

Using a Tam-Toe Model to Explore Factors of Building Information Modelling (Bim) Adoption in the Construction Industry

Qin

Shi

Lyu

et al. 2020

Journal of Civil Engineering and Management

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Building Information Modelling (BIM) has been adopted as the main technology in the construction industry in many developed countries due to its notable advantages. However, its applications in developing countries are limited. This paper aims to investigate factors which impact on BIM adoption in the construction industry. Twelve external variables were identified by an integrated TAM (Technology Acceptance Model) and TOE (Technology Organization Environment) framework and a systematic review of past studies. A survey was conducted in development, construction, design and consulting companies to investigate the impacts of these 12 external variables on BIM adoption. Using the interval Decision Making Trial and Evaluation Laboratory (DEMATEL) method, retrieved 120 completed questionnaires were analysed. The “Requirements from national policies” was found to be the most significant driving variable of BIM adoption by investigated companies. A further simulation analysis revealed that the “Intention to Use” BIM varied significantly with the change of “Requirements from national policies”, “Standardization of BIM”, and “Popularity of BIM in the industry”. The results lead to the conclusion that government incentives play critical roles in BIM adoption in China. Policy makers could put more efforts into motivation strategies, standardization measures, and BIM culture cultivation to promote BIM applications in the construction industry.

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Section: The Technology-organization-environment Framework (Toe)mentioning

confidence: 99%

Using a Tam-Toe Model to Explore Factors of Building Information Modelling (Bim) Adoption in the Construction Industry

Qin

Shi

Lyu

et al. 2020

Journal of Civil Engineering and Management

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“…In particular, most prior TAM research investigates the end-users’ acceptance of non-auditing-related technology such as word processing (Davis et al , 1989; Adams et al , 1992), personal computing (Igbaria et al , 1997), data retrieval systems (Venkatesh and Morris, 2000), and accounting systems (Venkatesh and Morris, 2000; Venkatesh et al , 2003). While some extant GAS acceptance research has been done, most of this research either focusses on the use of GAS for internal auditing (Kim et al , 2009; Ahmi et al , 2014), or on a mixture of internal and external auditing (Janvrin et al , 2008; Ahmi and Kent, 2013). Also, this prior research does not give a weight to the factor of technology features and their possible impact on the acceptance enablers, with exception to Kim et al (2009) that was also focussing on GAS acceptance by internal auditors.…”

Section: Introductionmentioning

confidence: 99%

The use of generalized audit software by Egyptian external auditors

Kim

Kotb

Eldaly

2016

JAAR

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Purpose The purpose of this paper is to explore: the actual usage of generalized audit software (GAS) features among Egyptian external auditors, through the technology acceptance model (TAM); how the conceptual complexity of GAS features impact its actual usage; and what factors influencing the GAS use by Egyptian external auditors. Design/methodology/approach External audit professionals at 12 international audit firms, including the Big 4 and eight medium-sized firms, in Egypt were surveyed. Findings The results show that the basic features including database queries, ratio analysis, and audit sampling were higher in GAS use, perceived usefulness, and perceived ease of use among Egyptian external auditors than the advanced features: digital analysis, regression/ANOVA, and data mining classification. The structural equation modelling analysis by GAS features suggests that perceived ease of use has a stronger effect on GAS use when the conceptual complexity of GAS features is high. The analysis also support that the use of GAS by Egyptian external auditors is more affected by co-worker, supervisor, or organization through perceived usefulness, but not by job relevance, output quality, and result demonstration. Research limitations/implications Although Egyptian external auditors participated in this study may limit the extent to which the findings may be generalized, the responses provide an insight into the actual usage of GAS features by external auditors and the impact of conceptual complexity of GAS features, which is consistent with the literature concerning the relatively low level of utilizing the advanced features of GAS by internal auditors, suggesting that the issues revealed should be of concern. Practical implications The results reported in this paper are useful to audit software developers and audit firms in their understanding of factors influencing GAS usage in a different audit context. Originality/value The study adds value to prior research by providing context-contingent insight into the application of TAM in an unexplored audit context.

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“…Francis, (1994), cited in Nagy, Cenker, (2007) added that those changes lead to the works of accounting professions to be structured and standardized, but has limited their subjectivity. Lack of conceptual skills and professional judgment capabilities disqualify them to stay relevant not only in Malaysia but also across international borders.…”

Section: Research Problemsmentioning

confidence: 99%

“…Janvrin D., Bierstaker J., and Lowe J. D., (2009) asserted that whether it is auditors or the clients, the use of information system (IS) tools is a norm in the technology world. Ahmi, Saidin, Abdullah, (2014) however, implied that if they have not fully adopted IS, they should at least be in the process of adoption or having a positive perception towards technology usage. It is unknown exactly how powerful new technology will change our lives and works.…”

Section: Research Problemsmentioning

confidence: 99%

“…On the other hand, explicit knowledge is the objective and rational knowledge that can be expressed with language or numbers: texts, equations, specifications and manuals are a few examples. Nagy, Cenker, (2007) however, observed that the increase in oversight board monitoring and workload have changed the nature of the external audit function to more compliance type work, and the environment has created much concern for the auditors. The new reform has significantly impacted the audit environment in terms of scope of services, client assessment procedures, management and audit committee relationships with the external auditors, audit firm personnel management, and the long-term outlook of the profession.…”

Section: Theories and Modelsmentioning

confidence: 99%

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Creating better humans towards sustainable competitive advantage for small and medium-sized accounting firms in Malaysia

2018

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This study will be a bit different than others in the sense that it pierces directly into the human hearts. The world current economy is full of mysterious and uncertainty. There are plenty of different perspectives, but who can guarantee that they are right? The root of the problems of all issues generally come from the human heart or action. If we able to deal with human issues, it sorts out almost all the problems. The purpose of this study is to determine the contributing factors towards the sustainable competitive advantage (SCA) of small and medium-sized accounting firms (SMPs) in Malaysia. It aims to have a long-term impact on the prospects for the practitioners and the accounting professions. It becomes an attention to the world when numerous accounting scandals being published, and they jeopardized the accounting professions’ reputations. There are a few undisclosed cases especially it dealt with compliance, corporate tax, GST, money laundering and other issues, not only in Malaysia but in other countries as well. As such, the study focuses on creating better humans. Key findings from the literature highlighted the deficiencies in the core competencies of the firms. They are related to human capital and most of the researchers pinpointed the importance of knowledge, skills, capabilities in which it links to competencies in the corporate environment. The resource-based view of the firm is a common theory used by researchers as a mean of explaining competitive advantage and superior performance amongst the firms. And most of them stress the necessity to meet customer needs and expectation to create a sustainable competitive advantage.

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IT Adoption by Internal Auditors in Public Sector: A Conceptual Study

Cited by 23 publications

References 15 publications

Using a Tam-Toe Model to Explore Factors of Building Information Modelling (Bim) Adoption in the Construction Industry

Using a Tam-Toe Model to Explore Factors of Building Information Modelling (Bim) Adoption in the Construction Industry

The use of generalized audit software by Egyptian external auditors

Creating better humans towards sustainable competitive advantage for small and medium-sized accounting firms in Malaysia

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