Determinants of intention to use Generalized Audit Software (GAS) among accounting academics at Malaysian polytechnic

• Main Author: Masraya, Sait
• Format: Thesis
• Language: English; English
• Published: 2022
• Subjects: HF5601-5689 Accounting; LB2300 Higher Education; T Technology (General)
• Online Access: https://etd.uum.edu.my/10757/1/s828827_01.pdf; https://etd.uum.edu.my/10757/2/s828827_02.pdf; https://etd.uum.edu.my/10757/

Digital age has transform not only individual lifestyle but also how corporation run their business. Transaction records mostly keep in digital form, consequently traditional audit procedure not relevant anymore and thus increasing the demand for the skills in audit technology like generalized audit software (GAS) in the industry. Consequently, accounting professional bodies, government, industry and scholar urge higher education institution to integrate digital technology into accounting education. However, there are no information related to accounting academic competency and their adoption behavior in regard of GAS. Therefore, the present study examine the determinants of intention to use GAS among accounting academics at Malaysian Polytechnic using technology readiness and acceptance model (TRAM). The online questionnaire using google forms were sent out to 16 Malaysian Polytechnic in which 117 out of 270 responds were received. The data gathered was analyzed using partial least squares-structural equation modelling (PLS-SEM) approach. The results suggest that both technology acceptance model (TAM) constructs have positive significant relationship with intention to use GAS, and technology readiness also has similar relationship with perceived ease of use. It also reveal that perceived ease of use mediated the relationship between technology readiness and intention to use GAS. Interestingly, contradict to prior study, there are no relationship between technology readiness and perceived usefulness. Perceived usefulness also not mediated the relationship between technology readiness and intention to use GAS. The present study might contribute to Malaysian Department of Polytechnic and Community College in planning and organised activities to upskilling their staffs and boosting the employability of accounting graduates. Future research may extend this study by investigating another external variables such as organizational culture and social influence.