THE PSYCHOSOCIAL ANTECEDENTS OF THE ACCOUNTING DIGITAL TRANSFORMATION OF THE COMPANIES: A MODEL PROPOSAL IN TERMS OF THE TECHNOLOGY ACCEPTANCE THEORY

Year 2020, Volume: 13 Issue: 1, 36 - 55, 30.06.2020

Nevzat Güngör , Cem Güney Özveren , Selçuk Yeke

https://doi.org/10.17218/hititsosbil.740045

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.

Keywords

Digital Transformation, Technology Acceptance Model, Emerging Technologies, Psychosocial Antecedents, Accounting Profession

Muhasebe Alanında Şirketlerin Dijital Dönüşümünün Psikososyal Öncülleri: Teknoloji Kabul Teorisi Üzerine Bir Model Önerisi

Abstract

Bu çalışma muhasebe alanında dijital dönüşüme yönelik kavramsal bir model ortaya koyabilmek için gerçekleştirilmiştir. Model kapsamında yer alan ilişkileri belirlemek üzere derinlemesine literatür taraması yapılmıştır. Muhasebe alanına yönelik dijital dönüşüm Teknoloji Kabul Modeli’ne dayanarak açıklanmaktadır. Model kapsamında algılanan fayda ve algılanan kullanım kolaylığından oluşan Teknoloji Kabul Modeli’ni etkileyen bireysel, örgütsel ve sosyal faktörler oluşturulmuştur. Teknolojiye karşı tutumun teknoloji kullanma niyeti ve mevcut teknoloji kullanımı üzerindeki etkileri incelenmiştir. Teknolojiye karşı tutumu ve mevcut teknoloji kullanımını etkileyen davranışsal ve yönetimsel faktörler model kapsamında ele alınmıştır. Bununla birlikte hangi alanda dijital dönüşümün gerçekleşmeye başladığını ortaya koyabilmek için muhasebe alanındaki yeni teknolojik gelişmeler araştırılmıştır. Sonuç olarak, bu çalışma doğrultusunda muhasebe alanında dijital dönüşüm gerçekleştirmek için çaba gösteren şirketlere yönelik kavramsal bir modelin sunulması amaçlanmıştır.

Keywords

Dijital Dönüşüm, Teknoloji Kabul Modeli, Yeni Teknolojiler, Psikososyal Öncüller, Muhasebe Mesleği

References

• Ajzen, I., & Fishbein, M. (1977). Attitude-behavior relations: a theoretical analysis and review of empirical research. Psychological Bulletin, 84(5), 888.
• Claver, E., Llopis, J., Garcia, D., & Molina, H. (1998). Organizational culture for innovation and new technological behavior. The Journal of High Technology Management Research, 9(1), 55-68.
• Compeau D.R. & Higgins C. A. (1995). Computer self-efficacy: development of a measure and initial test. MIS Quarterly,19(2):189–211.
• Davis, F. D. (1989). Perceived usefulness, perceived ease of use and user acceptance of information technology. MIS Quarterly 13(3), 319–339.
• Davis F.D., Bagozzi R.P. & Warshaw P.R. (1989) User acceptance of computer technology: a comparison of two theoretical models. Management Science, 35(8):982-1002.
• Denison, D. R., & Spreitzer, G. M. (1991). Organizational culture and organizational development: a competing values approach. Research in Organizational Change and Development, 5(1), 1-21.
• Fishbein, M., Ajzen, I. (1975). Belief, attitude, intention, and behavior: an ıntroduction to theory and research. reading, MA: Addison-Wesley.
• Harper, G. R., & Utley, D. R. (2001). Organizational culture and successful information technology implementation. Engineering Management Journal, 13(2), 11-15.
• Hofstede, G. (1980). Motivation, leadership, and organization: do american theories apply abroad?. Organizational Dynamics, 9(1), 42-63.
• ICAEW. (2019). The internet of things and accounting:lessons from China.
• Igbaria M., Zinatelli N., Cragg P. & Cavaye A. (1997). Personal computing acceptance factors in small firms: a structural equation model. MIS Quarterly, 21(3):279–302.
• James, L. A., & James, L. R. (1989). Integrating work environment perspectives: explorations into the measurement of meaning. Journal of Applied Psychology, 74, 739–751
• Kijsanayotin, B., Pannarunothai, S., & Speedie, S. M. (2009). Factors Influencing Health Information Technology Adoption in Thailand's Community Health Centers: Applying the UTAUT Model. International Journal of Medical Informatics, 78(6), 404-416.
• Kim H.J., Mannino M. & Nieschwietz R.J. (2009). Information technology acceptance in the internal audit profession: Impact of technology features and complexity. International Journal of Accounting Information Systems, 10(4): 214-228
• Kimberly, J. R., & Quinn, R. E. (1984). Managing organizational transitions. McGraw-Hill/Irwin.
• Lai, P. C. (2017). The literature review of technology adoption models and theories for the novelty technology. JISTEM-Journal of Information Systems and Technology Management, 14(1), 21-38.
• Madden, T. J., Ellen, P. S., & Ajzen, I. (1992). A comparison of the theory of planned behavior and the theory of reasoned action. Personality and Social Psychology Bulletin, 18(1), 3-9. Malhotra Y. & Galletta D.F. (1999). Extending the technology acceptance model to account for social influence: theoretical bases and empirical validation. Proceedings of the 32nd annual Hawaii international conference on system sciences, 1006.
• Mardani, A., Bin Jusoh, A., Bin Md Nor, K., Soltan, H., Kish, E., & Kazemi Lari, M. (2013). Total quality management and organizational culture framework for small and medium-sized businesses (ismbs) in iran. Caspian Journal of Applied Sciences Research, 2(10).
• Mathieson K. (1991). Predicting user intentions: comparing the technology acceptance model with the theory of planned behavior. Information System Research, 2(3):173–91.
• McCoy, S., Everard, A., & Jones, B. M. (2005). An examination of the technology acceptance model in uruguay and the us: a focus on culture. Journal of Global Information Technology Management, 8(2), 27-45.
• McDermott, C. M., & Stock, G. N. (1999). Organizational culture and advanced manufacturing technology implementation. Journal of Operations Management, 17(5), 521-533.
• Neal, A., Griffin, M. A., & Hart, P. M. (2000). The impact of organizational climate on safety climate and individual behavior. Safety Science, 34(1-3), 99-109.
• Peters, T., & Waterman, R. (1982). In search of excellence. New York: Harper & Row.
• Sentosa, I., & Mat, N. K. N. (2012). examining a theory of planned behavior (tpb) and technology acceptance model (tam) in internet purchasing using structural equation modeling. Researchers World, 3(2 Part 2), 62.
• Taherdoost, H., & Masrom, M. (2009). An examination of smart card technology acceptance using adoption model. In Proceedings of the ITI 2009 31st International Conference on Information Technology Interfaces 329-334.
• Schein, E. H. (1985). Defining organizational culture. Classics of Organization Theory, 3(1), 490-502.
• Straub, D., Keil, M., & Brenner, W. (1997). Testing the technology acceptance model across cultures: a three country study. Information & Management, 33(1), 1-11.
• Suresh P., Daniel J. V., Parthasarathy V. & Aswathy R.H. (2014). A state of the art review on the Internet of Things (IoT) history, technology and fields of deployment, 2014 International Conference on Science Engineering and Management Research (ICSEMR), Chennai, 1-8.
• Taylor S. & Todd P. (1995). Understanding information technology usage: a test of competing models. Information System Research, 6(2):144–176.
• Thompson R.L., Higgins C.A. & Howell J.M. (1991). Personal computing: toward a conceptual model of utilization. MIS Quarterly, 15(1):125–43.
• Türkmen S.Y. & Durbilmez,S.E. (2019). Blockchain teknolojisi ve Türkiye finans sektöründeki durumu. Finans Ekonomi ve Sosyal Araştırmalar Dergisi (FESA), 4(1), 30-45.
• Venkatesh, V. & Davis, F. D. (2000). A theoretical extension of the technology acceptance model: Four longitudinal field studies. Management Science, 46 (2): 186–204.
• Venkatesh V., Morris M.G., Davis G.B. & Davis FD. (2003). User acceptance of information technology: toward a unified view. MIS Quarterly, 27(3):425–478.
• Zakour, A. B. (2004, February). Cultural differences and information technology acceptance. In Proceedings of the 7th annual conference of the Southern Association for Information Systems, 156-161.
• Zammuto, R. F., & O'Connor, E. J. (1992). Gaining advanced manufacturing technologies' benefits: the roles of organization design and culture. Academy of Management Review, 17(4), 701-728.
• E&Y. (2018). https://www.ey.com/en_us/assurance/why-ai-is-both-a-risk-and-a-way-to-manage-risk
• https://www.firmofthefuture.com/content/cloud-computing-benefits-and-risks-of-cloud-accounting
• https://www.statista.com/statistics/802690/worldwide-connected-devices-by-access-technology/
• https://blasea.org/block-zincirinin-faydalari-nelerdir/)