Citation

Mohd Faizal, Sellywati and Jaffar, Nahariah and Mohd Nor, Azleen Shabrina (2022) Integrate the adoption and readiness of digital technologies amongst accounting professionals towards the fourth industrial revolution. Cogent Business & Management, 9 (1). ISSN 2331-1975

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Abstract

Due to the impact of Fourth Industrial Revolution (IR4.0), the accounting professionals are expected to undergo a big challenge. Currently, the development and integration of new technologies in society and industry have an unprecedented impact on the working environment. Therefore, there is a need for accounting professionals to diversify their ability to adopt IR4.0 and digital technologies. Upskilling and reskilling accountants to adopt digital technologies would help them to be relevant to future job demand. Whether the accounting professionals are now well-prepared to accept these digital technologies in their working lives has become a question. Therefore, this study develops a framework on the accounting professionals’ willingness and readiness to adopt this change. This study aimed to assess the readiness of accountants to accept digital technologies by adopting and integrating the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Technology Readiness (TR). These theories proposed a framework to understand factors that influence accounting professionals to adopt digital technology in their workplace. The questionnaire was used and distributed randomly to accounting professionals from various organisations. The results found that performance expectancy, social influence and optimism support the prediction.

Item Type:	Article
Uncontrolled Keywords:	UTAUT, TR, digital technologies, accounting professional, behavioural intention
Subjects:	H Social Sciences > HF Commerce > HF5001-6182 Business > HF5601-5689 Accounting. Bookkeeping
Divisions:	Faculty of Management (FOM)
Depositing User:	Ms Nurul Iqtiani Ahmad
Date Deposited:	07 Oct 2022 01:33
Last Modified:	07 Oct 2022 01:33
URII:	http://shdl.mmu.edu.my/id/eprint/10486

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