Information Technology Usage of Accountants

Tirana, pp. 318-334, 2008

First International Conference on Management and Economics, 2008

17 Pages Posted: 3 May 2010 Last revised: 25 Jul 2014

See all articles by Emine Yilmaz

Emine Yilmaz

Istanbul Medeniyet University

Gökhan Özer

Gebze Technical University

Date Written: March 16, 2008

Abstract

The purpose of this article is to investigate the reasons behind the information technology (IT) usage of accountants. On this account in the study, based on the Theory of Reasoned Action developed by Ajzen and Fishbein, attitute-subjective norms-intention and behavior relation is investigated. The effect of attitute and subjective norms towards IT usage behavior on the intention towards IT usage behavior, and the effect of intention towards IT usage behavior on IT usage are investigated. For this purpose, the data is obtained from 456 accountants via a questionnaire. As a result of the regression analysis, it may be determined that the intention towards IT usage behavior has a statistically significant impact on IT usage behavior. If the intention towards IT usage is positive, behavior is also positive.

Attitude and subjective norms towards IT usage behavior also have a statistically significant impact on the intention towards IT usage behavior. If an individual’s attitude and subjective norms towards IT usage is positive, the intention towards IT usage is also positive.

Keywords: Accountant, Information Technology, IT usage behavior, Ajzen and Fishbein, Theory of Reasoned Action

JEL Classification: j18

Suggested Citation

Yilmaz, Emine and Özer, Gökhan, Information Technology Usage of Accountants (March 16, 2008). Tirana, pp. 318-334, 2008, First International Conference on Management and Economics, 2008, Available at SSRN: https://ssrn.com/abstract=1572493

Emine Yilmaz (Contact Author)

Istanbul Medeniyet University ( email )

D-100 Karayolu
Merdivenkoy Mevkii No:6/1 Goztepe/Kadıkoy
Istanbul
Turkey

HOME PAGE: http://www.medeniyet.edu.tr/

Gökhan Özer

Gebze Technical University ( email )

Cayirova-Gebze
Kocaeli, Istanbul 41400
Turkey

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
182
Abstract Views
1,916
rank
198,289
PlumX Metrics