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Journals / Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi / 2020 / Cilt: 13 - Sayı: 1

THE PSYCHOSOCIAL ANTECEDENTS OF THE ACCOUNTING DIGITAL TRANSFORMATION OF THE COMPANIES: A MODEL PROPOSAL IN TERMS OF THE TECHNOLOGY ACCEPTANCE THEORY

Cem Güney ÖZVEREN
Nevzat GÜNGÖR
Selçuk YEKE
Pages
36–55
Publication Date
2022-10-19
DOI
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AI Summary & Key Takeaways

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⚡ TL;DR(Too Long; Didn't Read)

As a result, it was purposed to present a conceptual model for companies that try to begin accounting digital transformation.

📌 3 Key Takeaways

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Objective & Hypothesis:This study was carried out to present a conceptual model about accounting digital transformation.
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Key Findings & Data:Literature was deeply reviewed to determine relationships within conceptual model.
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Conclusion & Impact:As a result, it was purposed to present a conceptual model for companies that try to begin accounting digital transformation.
🔬Design:Review & Systematic Survey
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

This study was carried out to present a conceptual model about accounting digital transformation. Literature was deeply reviewed to determine relationships within conceptual model. The foundation of accounting digital transformation was based on technology acceptance model. In this direction, organizational, social and individual factors influencing technology acceptance through perceived usefulness of technology and perceived ease of use technology were formed within the conceptual model. Effects of attitude towards technology on intention to use technology and actual technology usage were examined. Behavioral and managerial antecedents of attitude towards technology and actual technology usage were handled within the conceptual model. Furthermore, new technologies in accounting were researched to realize from which area is begun to accounting digital transformation. As a result, it was purposed to present a conceptual model for companies that try to begin accounting digital transformation.

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Cite This Article

ÖZVEREN, C. G., GÜNGÖR, N., YEKE, S. (2022). THE PSYCHOSOCIAL ANTECEDENTS OF THE ACCOUNTING DIGITAL TRANSFORMATION OF THE COMPANIES: A MODEL PROPOSAL IN TERMS OF THE TECHNOLOGY ACCEPTANCE THEORY. Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt: 13 - Sayı: 1, 36–55. https://ajindex.com/articles/537789

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References (8)

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