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317361

Technology Acceptance in the Auditing Education: Evidence from the MENA Region

Article

Last updated: 25 Dec 2024

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Tags

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Abstract

There is increasing recognition worldwide of the disruptive nature of technology and its use by auditors, which has brought new opportunities and challenges to accounting and auditing education worldwide. Many business schools have responded to these challenges by incorporating Information Technology (IT) in their respective programs and curriculums. Despite these recent changes, little research was done to comprehend students' perceptions and attitude toward IT. In the current research, students' performance was conceptualized through individual and task dimensions in a technology acceptance context. A survey instrument was utilized for this purpose and analyzed using PLS-SEM. Research results demonstrate two facets: students' perceived ease of use and perceived intention to use are affected by the fit between the software capabilities and the task students will perform. Finally, perceived ease of use was translated into superior student performance. The research broadens auditing education beyond traditional reaching ideology and highlights how students in the Arab countries perceive technology acceptance into the auditing curriculum and how their performance is impacted by the extent to which the software capabilities fit auditing curriculum outcomes.
 

DOI

10.21608/caf.2023.317361

Keywords

ACL, auditing education, performance, Technology Acceptance, technology fit

Authors

First Name

Sara Hussein AbdelFattah

Last Name

Sabry

MiddleName

-

Affiliation

Egypt Japan University for Science and Technology

Email

sara.hussein@ejust.edu.eg

City

-

Orcid

0000000169339465

Volume

43

Article Issue

3

Related Issue

43621

Issue Date

2023-09-01

Receive Date

2023-06-14

Publish Date

2023-09-01

Page Start

49

Page End

73

Print ISSN

1110-4716

Online ISSN

2682-4825

Link

https://caf.journals.ekb.eg/article_317361.html

Detail API

https://caf.journals.ekb.eg/service?article_code=317361

Order

14

Publication Type

Journal

Publication Title

التجارة والتمويل

Publication Link

https://caf.journals.ekb.eg/

MainTitle

Technology Acceptance in the Auditing Education: Evidence from the MENA Region

Details

Type

Article

Created At

25 Dec 2024