Comparison of the Theory of Reasoned Action and the Theory of Planned Behavior: An Application on Accountants’ Information Technology Usage

African Journal of Business Management, Vol. 5, No. 1, pp. 50-58, January 2011

9 Pages Posted: 29 Sep 2011

See all articles by Gökhan Özer

Gökhan Özer

Gebze Technical University

Emine Yilmaz

Istanbul Medeniyet University

Date Written: August 24, 2010

Abstract

Because of efficiency and easiness that it provides, Information Technology (IT) usage has a vital meaning for all sectors. To derive benefits from IT completely, it has to be discovered in all aspects. The purpose of this study is to investigate the reasons behind accountants’ IT usage and in this context, compare two social psychology based theories; the Theory of Reasoned Action (TRA) and the Theory of Planned Behavior (TPB). The data, obtained through a questionnaire that was responded to by 437 accountants, shows that if an accountant has a positive attitude and Subjective Norms (SN) towards IT usage, his/her intention towards IT usage is also positive, and the degree of intention is in proportion to the degree of perceived behavioral control. According to the stepwise regression analysis, TPB has higher predictive power than TRA.

Keywords: Reasoned action, planned behavior, stepwise regression, accountant, information technology

Suggested Citation

Özer, Gökhan and Yilmaz, Emine, Comparison of the Theory of Reasoned Action and the Theory of Planned Behavior: An Application on Accountants’ Information Technology Usage (August 24, 2010). African Journal of Business Management, Vol. 5, No. 1, pp. 50-58, January 2011, Available at SSRN: https://ssrn.com/abstract=1923022

Gökhan Özer (Contact Author)

Gebze Technical University ( email )

Cayirova-Gebze
Kocaeli, Istanbul 41400
Turkey

Emine Yilmaz

Istanbul Medeniyet University ( email )

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

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

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