SavedAdd your journal

Journals / Business and Management Studies: An International Journal / 2021 / Cilt: 9 - Sayı: 3

A study on the big data analytics technology resistance of accountants

Muhasebe meslek mensuplarının büyük veri analitiğiteknolojisi direncine yönelik bir araştırma

Mehmet YÜCENURŞEN
Pages
1088–1103
Publication Date
2022-10-11
DOI
—
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
DergiPark Record ↗
✨

AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Obtained findings show that perceivedvalue, switching costs, and colleague opinions effectively resist change.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study examines the factors that cause new data analytics technology resistance of professionalaccountants within the Status Quo Bias Theory framework.
📊
Key Findings & Data:In the study, Certified Public Accountants(CPA) operating in Aksaray province were determined as the population, and a questionnaire wasapplied to 100 accounting professionals.
💡
Conclusion & Impact:Obtained findings show that perceivedvalue, switching costs, and colleague opinions effectively resist change.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

This study examines the factors that cause new data analytics technology resistance of professionalaccountants within the Status Quo Bias Theory framework. In the study, Certified Public Accountants(CPA) operating in Aksaray province were determined as the population, and a questionnaire wasapplied to 100 accounting professionals. In the analysis of the obtained data, descriptive statistics,exploratory factor analysis and path analysis were performed. Obtained findings show that perceivedvalue, switching costs, and colleague opinions effectively resist change.

Özet

Bu çalışmanın amacı, Statüko Yanlılığı (Status Quo Bias) Teorisi çerçevesinde muhasebe meslekmensuplarının yeni veri analitiği teknolojisi direncine neden olan faktörleri incelemektir.Araştırmada, Aksaray ilinde aktif olarak çalışan Serbest Muhasebeci Mali Müşavirler (SMMM)anakütle olarak tespit edilmiş ve 100 adet SMMM’ye bir anket uygulanmıştır. Toplanan verilere;tanımlayıcı istatistikler ile açımlayıcı faktör analizi, keşfedici faktör analizi ve yol analizleriuygulanmıştır. Elde edilen bulgular; algılanan değer, değişim maliyeti ve meslektaş görüşlerinindeğişime direnç üzerinde etkili olduğunu göstermektedir.

🔖

Cite This Article

YÜCENURŞEN, M. (2022). A study on the big data analytics technology resistance of accountants. Business and Management Studies: An International Journal, Cilt: 9 - Sayı: 3, 1088–1103. https://ajindex.com/articles/470317

📄 Full Text PDF Viewer

📄

PDF görüntüleyici hazırlanıyor...

References (17)

  1. Agyekum, A. A., & Singh, R. P. (2018). How Technology is Changing Accounting Processes: Institutional Theory and Legitimacy Theory Perspective. Journal of Accounting and Finance, 18(7), 11-23.
  2. Ajzen, I. (2002).
  3. Perceived Behavioral Control, Self-Efficacy, Locus of Control, and the Theory of Planned Behaviour. Journal of Applied Social Psychology (32), 665-683.
  4. Akdoğan, N., & Akdoğan, M. U. (2018). Büyük veri- Bilişim Teknolojisindeki Gelişmelerin Muhasebe Uygulamarına ve Muhasebe Mesleğine Etkisi. Muhasebe ve Denetime Bakış, 18(55), 1-14.
  5. Aktan, E. (2018). Büyük Veri: Uygulama Alanları, Analitiği ve Güvenlik Boyutu. Bilgi Yönetimi Dergisi, 1(1), 1-22.
  6. Ballou, B., Heitger, D. L., & Stoel, D. (2018). Data-Driven Decision-Making and its Impact on Accounting Undergraduate Curriculum. Journal of Accounting Education (44), 14-24.
  7. Beder, N. (2021). Muhasebe Meslek Mensuplarının Yeni Dünya ile İmtihanı. Anadolu Üniversitesi Sosyal Bilimler Dergisi, 21(1), 163-184.
  8. Cainas, J. M., Tietz, W. M., & Miller-Nobles, T. (2021). KAT Insurance: Data Analytics Cases for Introductory Accounting Using Excel, Power BI, and/or Tableau. Journal of Emerging Technologies in Accounting, 18(1), 77-85.
  9. Cao, M., Chychyla, R., & Stewart, T. (2015). Big Data Analytics in Financial Statement Audits. Accounting Horizons, 29(2), 423-429.
  10. Compeau, D., Higgins, C. A., & Huff, S. (1999). Social Cognitive Theory and Individual Reactions to Computing Technology: A Longitudinal Study. MIS Quarterly, 23(2), 145-158.
  11. Dursun, G. D., Ektik, D., & Tutcu, B. (2019). Mesleğin Dijitalleşmesi: Muhasebe 4.0. Avrasya Sosyal ve Ekonomi Araştırmaları Dergisi, 6(6), 263-271.
  12. Dzuranin, A. C., Jones, J. R., & Olvera, R. M. (2018). Infusing Data Analytics into the Accounting Curriculum: A Framework and Insights from Faculty. Journal of Accounting Education(43), 24-39.
  13. Eisenberger, R., Huntington, R., Hutchison, S., & Sowa, D. (1986). Perceived Organizational Support. Journal of Applied Psychology, 71(3), 500-507.
  14. Fan, Y.-W., Chen, C.-D., Wu, C.-C., & Fang, Y.-H. (2015). The Effect of Status Quo Bias on Cloud System Adoption. Journal of Computer Information Systems, 55(3), 55-64.
  15. Frey, C. B., & Osborne, M. (2013). The Future of Employment. Oxford: Oxford Martin Programme on Technology and Employment. Hutchison, S. (1997). A Path Model of Perceived Organizational Support. Journal of Social Behavior and Personality, 12(1), 159-174.
  16. Kılıç, B. İ. (2019).
  17. Muhasebe, Finans ve Denetim Alanlarında Ön Plana Çıkan Büyük V