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An analysis of attributes that impact adoption of audit software An empirical study in Saudi Arabia

An analysis of attributes that impact adoption of audit software An empirical study in Saudi Arabia Purpose – Audit software and IT‐based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to investigate the adoption of audit software by Saudi industries. This research extends current knowledge by focusing on technology adoptions issues and comparing the results with the results of past adoptions in Western industries. Design/methodology/approach – Demographic and psychometric factors related to adoption decision were identified and incorporated in the research model. A web‐based survey instrument was used to collect data. The reliability score of each construct was measured with Cronbach's alpha. Results from descriptive statistics, correlation, and regression were used to examine the influence of demographic and psychometric factors on adoption decision. Findings – Contrary to existing literature, this study shows that external pressure has no impact on the adoption decision. In addition, similar to earlier findings, the results showed that Company Readiness and Perceived Benefits are reasonably good predictors of Adoption Intention of audit software. Research limitations/implications – Contrary to current evidence, this research points to the result that external pressure has no impact on the adoption decision. This leads to an interesting research avenue to explore the reasons why companies in Saudi Arabia do not see external pressure as a significant factor behind decision to adopt certain technology. Originality/value – This article extends current technology adoption knowledge by providing a comparison of adoptions in the west and in Saudi Arabia. Results of this research can assist software adopters with adoption decisions and vendors in software implementation, sales, and service in Saudi Arabia. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Accounting and Information Management Emerald Publishing

An analysis of attributes that impact adoption of audit software An empirical study in Saudi Arabia

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References (71)

Publisher
Emerald Publishing
Copyright
Copyright © 2013 Emerald Group Publishing Limited. All rights reserved.
ISSN
1834-7649
DOI
10.1108/18347641311312320
Publisher site
See Article on Publisher Site

Abstract

Purpose – Audit software and IT‐based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to investigate the adoption of audit software by Saudi industries. This research extends current knowledge by focusing on technology adoptions issues and comparing the results with the results of past adoptions in Western industries. Design/methodology/approach – Demographic and psychometric factors related to adoption decision were identified and incorporated in the research model. A web‐based survey instrument was used to collect data. The reliability score of each construct was measured with Cronbach's alpha. Results from descriptive statistics, correlation, and regression were used to examine the influence of demographic and psychometric factors on adoption decision. Findings – Contrary to existing literature, this study shows that external pressure has no impact on the adoption decision. In addition, similar to earlier findings, the results showed that Company Readiness and Perceived Benefits are reasonably good predictors of Adoption Intention of audit software. Research limitations/implications – Contrary to current evidence, this research points to the result that external pressure has no impact on the adoption decision. This leads to an interesting research avenue to explore the reasons why companies in Saudi Arabia do not see external pressure as a significant factor behind decision to adopt certain technology. Originality/value – This article extends current technology adoption knowledge by providing a comparison of adoptions in the west and in Saudi Arabia. Results of this research can assist software adopters with adoption decisions and vendors in software implementation, sales, and service in Saudi Arabia.

Journal

International Journal of Accounting and Information ManagementEmerald Publishing

Published: May 3, 2013

Keywords: Auditing; Computer software; Technology adoption; Audit software; Perceived benefits; Adoption intention; Technology Acceptance Model; Adoption risk; Company readiness; Information systems; Saudi Arabia

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