Comparison of the theory of reasoned action and the theory of planned behavior: An application on accountants' information technology usage

Gouml · khan Ouml · zer

37 citations0/0 files storedAFRICAN JOURNAL OF BUSINESS MANAGEMENT

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Technology Adoption and User Behaviour Behavioral Health and Interventions Gender and Technology in Education

Abstract

Because of efficiency and easiness that it provides, Information Technology (IT) usage has a vital meaning for all sectors. To derive benefits from IT completely, it has to be discovered in all aspects. The purpose of this study is to investigate the reasons behind accountants’ IT usage and in this context, compare two social psychology based theories; the Theory of Reasoned Action (TRA) and the Theory of Planned Behavior (TPB). The data, obtained through a questionnaire that was responded to by 437 accountants, shows that if an accountant has a positive attitude and Subjective Norms (SN) towards IT usage, his/her intention towards IT usage is also positive, and the degree of intention is in proportion to the degree of perceived behavioral control. According to the stepwise regression analysis, TPB has higher predictive power than TRA. Key words: Reasoned action, planned behavior, stepwise regression, accountant, information technology.

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References

1991The theory of planned behavior 1975Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research 1980Understanding Attitudes and Predicting Social Behavior 1989User Acceptance of Computer Technology: A Comparison of Two Theoretical Models 1995Understanding Information Technology Usage: A Test of Competing Models 2002Perceived Behavioral Control, Self‐Efficacy, Locus of Control, and the Theory of Planned Behavior 1 1994Marketing Research: An Applied Orientation 1986Prediction of goal-directed behavior: Attitudes, intentions, and perceived behavioral control

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