The Psychosocial Antecedents of the Accounting Digital Transformation of the Companies: A Model Proposal in Terms of the Technology Acceptance Theory
The Psychosocial Antecedents of the Accounting Digital Transformation of the Companies: A Model Proposal in Terms of the Technology Acceptance Theory
Author(s): Nevzat Güngör, Cem Güney Özveren, Selçuk YekeSubject(s): Methodology and research technology, Economic development, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Hitit Üniversitesi Sosyal Bilimler Enstitüsü
Keywords: Digital Transformation; Technology Acceptance Model; Emerging Technologies; Psychosocial Antecedents; Accounting Profession;
Summary/Abstract: This study was carried out to present a conceptual model about accounting digital transformation. Literature was deeply reviewed to determine relationships within conceptual model. The foundation of accounting digital transformation was based on technology acceptance model. In this direction, organizational, social and individual factors influencing technology acceptance through perceived usefulness of technology and perceived ease of use technology were formed within the conceptual model. Effects of attitude towards technology on intention to use technology and actual technology usage were examined. Behavioral and managerial antecedents of attitude towards technology and actual technology usage were handled within the conceptual model. Furthermore, new technologies in accounting were researched to realize from which area is begun to accounting digital transformation. As a result, it was purposed to present a conceptual model for companies that try to begin accounting digital transformation.
Journal: Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
- Issue Year: 13/2020
- Issue No: 1
- Page Range: 36-55
- Page Count: 20
- Language: English