An analysis of attributes that impact adoption of audit software

Muhammad Razi · Haider H. Madani

36 citations0/0 files storedInternational Journal of Accounting and Information Management

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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.

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References

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