Understanding perceptions of academics toward technology acceptance in accounting education

Al-Hattami, Hamood Mohammed

doi:10.1016/j.heliyon.2023.e13141

Cited by 25 publications

(22 citation statements)

References 55 publications

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“…The sharp peak obtained at 1730 cm À1 , is assigned to C O stretching, indicating the successful formation of the PEMA/PVA composite. 74 The peak appeared at 1433 cm À1 attributed to C H bending. The peak obtained at 1023 cm À1 , is may be due to the C O stretching of the acetyl group, whereas the peak at 3312 cm À1 indicates the O H stretching of PVA.…”

Section: Ftir Analysismentioning

confidence: 99%

Nano boron nitride laminated poly(ethyl methacrylate)/poly(vinyl alcohol) composite films imprinted with silver nanoparticles as gas barrier and bacteria resistant packaging materials

Behera,

Patra,

Nazrul

et al. 2024

J of Applied Polymer Sci

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Herein, nano boron nitride (BN) laminated poly(ethyl methacrylate) (PEMA)/poly(vinyl alcohol) (PVA) nanocomposite films are fabricated by using a simple in situ polymerization technique with incorporation of silver nanoparticles (Ag NPs). Structural investigations of PEMA/PVA/Ag@BN nanocomposite thin films are carried out by Fourier‐transform infrared spectroscopy, dynamic light scattering, X‐ray diffraction analysis, 1H nuclear magnetic resonance, 13C nuclear magnetic resonance, and mass spectrometry. The change in morphology of PEMA/PVA matrix due to the reinforcement of BN platelets are identified by electron microscopic studies. The unique tortuous paths are achieved by the dispersion of BN platelets by which gas penetration is restricted with enhancing the barrier properties of the material by 6.5 folds at 5 wt% BN content as compared with neat PEMA/PVA. Acid and alkali resistant along with biodegradability behavior of as‐synthesized nanocomposites are studied. From limiting oxygen index (LOI) results, it is found that the prepared materials are fire retardant in nature owing to effective reinforcement of BN layers. Antibacterial activities of PEMA/PVA/Ag@BN nanocomposite are studied by Xanthomonas citri or axonopodis pv. Citri, Escherichia coli, and Xanthomonas oryzae pv. Oryzae because of Ag NPs reinforcement. The substantial improvements in gas barrier, fire retardant, and antibacterial properties enable the materials for packaging application.

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Section: Ftir Analysismentioning

confidence: 99%

Nano boron nitride laminated poly(ethyl methacrylate)/poly(vinyl alcohol) composite films imprinted with silver nanoparticles as gas barrier and bacteria resistant packaging materials

Behera,

Patra,

Nazrul

et al. 2024

J of Applied Polymer Sci

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“…As auditors, they should be capable of carrying out a number of tasks competently, as well as the fundamental skills and knowledge required to complete each task (Komneni c, 2009). In the context of technology, highly competent persons tend to be more confident in the use of technology tools; they enjoy using them and appreciate their usefulness (Allbabidi, 2021;Al-Hattami, 2023). IT audit competency plays a crucial role in ensuring the effectiveness and efficiency of IT systems within organizations.…”

Section: It Audit Competencymentioning

confidence: 99%

“…Perceived benefit is one of the variables created in the TAM model that seeks to explain the behavior and intention of using technology (Davis, 1989;Al-Hattami, 2023). From a TAM perspective, when an application is of perceived high benefit, it leads to a positive usage relationship where it is used and preferred over other applications (Davis, 1989;Mei and Aun, 2019;Dharma et al, 2017;Al-Okaily, 2022;.…”

Section: Perceived Benefitmentioning

confidence: 99%

“…The acceptance of technology is one of the most broadly researched topics in the IT field (Curtis and Payne, 2008; Al-Hattami, 2023). Though there are many competing models that anticipate user acceptance of IT, we will count on a hybrid model based on certain prior models and research (Bhattacherjee, 2001; Venkatesh et al , 2003; Rosli et al , 2013; Siew et al , 2020; Thottoli and Thomas, 2022; Pedrosa et al , 2020).…”

Section: Research Model and Hypothesis Developmentmentioning

confidence: 99%

“…The current issue and full text archive of this journal is available on Emerald Insight at: https://www.emerald.com/insight/2398-6247.htm provided (Feliciano and Quick, 2022;Al-Hattami et al, 2021). Information technology (IT) has received attention from firms, accountants, auditors, professional bodies, academics and regulators (Khan, 2018;Al-Hattami, 2022, 2023. The use of technology is critical to pursuing sufficient monitoring through audits (Pedrosa et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

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Factors associated with the intention to use information technology in audit in Iraq

Allami,

Almaqtari,

Al-Hattami

et al. 2023

IDD

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Purpose This study aims to investigate the factors associated with the intention to use information technology in audit (ITIA) in Iraq. Design/methodology/approach The study uses a quantitative approach based on a questionnaire survey of 186 respondents. The study population includes respondents who are board members, senior executives, internal auditors and information technology (IT) assistants in various Iraqi organizations from different sectors. Structural equation modeling has been used to estimate the results. Findings The findings exhibit that most auditors in Iraq use basic IT software. However, among several specialized and advanced IT audit software packages, only generalized audit software is used by about 20%. The results also indicate that social factors significantly and positively impact auditors’ and practitioners’ perceptions of ITIA use. Moreover, the results reveal that companies and auditors who use or audit complex accounting systems perceive higher benefits and intent to adopt ITIA. However, the results report that organizational support, professional support, competency and IT education have an insignificant effect on ITIA adoption. Originality/value The originality of the present research lies in several aspects. First, the research study focuses specifically on Iraq, which is an emerging and less developed country influenced by social and economic. This research context provides a unique perspective and contributes to the understanding of ITIA adoption in less developed countries. The study investigates how external factors, including social and external pressure and the support of government professional bodies, affect the adoption of ITIA. Further, it assesses the influence of firms’ specific factors such as management support, level of competency and complexity of accounting information systems. Second, the study uses a quantitative approach with a questionnaire survey from various Iraqi organizations and sectors. The specific sample composition adds originality by capturing insights from different levels of organizational hierarchy and diverse professional backgrounds. Third, the findings shed light on the current IT usage in auditing practices in Iraq, highlighting that most auditors use basic IT software and the limited adoption of specialized IT audit software packages. Finally, the study’s originality is also reflected in its contribution to expanding knowledge on the perceived benefits and challenges associated with ITIA adoption in less developed countries. By emphasizing the need for broader awareness of emerging technology-enabled auditing software and considering the unique characteristics of less developed countries, the research provides valuable insights and implications for practitioners, policymakers and researchers.

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Exploring the Dynamics of Cultural Influence on Distance Learning Technology Acceptance: Evidence from the MENA Region

Mattour,

Kamoun-Chouk

2024

Communications in Computer and Information Science

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Understanding perceptions of academics toward technology acceptance in accounting education

Cited by 25 publications

References 55 publications

Nano boron nitride laminated poly(ethyl methacrylate)/poly(vinyl alcohol) composite films imprinted with silver nanoparticles as gas barrier and bacteria resistant packaging materials

Nano boron nitride laminated poly(ethyl methacrylate)/poly(vinyl alcohol) composite films imprinted with silver nanoparticles as gas barrier and bacteria resistant packaging materials

Factors associated with the intention to use information technology in audit in Iraq

Exploring the Dynamics of Cultural Influence on Distance Learning Technology Acceptance: Evidence from the MENA Region

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