Eyeballing internal auditors’ and the firms’ intention to adopt Metaverse technologies: case study in Indonesia

Saarce Elsye Hatane · Livia Sondak · Josua Tarigan · Hendri Kwistianus · Sany Sany

20 citations0/0 files storedJournal of financial reporting & accounting

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Technology Adoption and User Behaviour ERP Systems Implementation and Impact Robotic Process Automation Applications

Abstract

Purpose This paper aims to give broad insights into what components can significantly influence the adoption of Metaverse from the perspective of internal auditors and their firms in Indonesia. Design/methodology/approach This research used primary data from questionnaires. Relying on the empirical view of 202 internal auditors in Indonesia, this research’s framework is executed using structural equation model. Company’s intention in adopting the Metaverse technology intervenes in the influence of perception of external control and usefulness on the internal auditor’s intention to adopt that technology. Findings The perception of external control and perceived usefulness of Metaverse significantly influenced the adoption intention of Metaverse by internal auditors and their firms in Indonesia. This paper is helpful for practitioners who would like to know what factors are needed to make the internal auditors in Indonesia able to adopt Metaverse. Research limitations/implications Results might be varied from country to country as each country has different technology development. Therefore, upcoming research can compare similar studies in another country. This paper can contribute to further empirical development for the theory of acceptance model of the third version. Many researchers use the theory to study advanced technology adoption intention. Practical implications The paper is also essential for future research and could enhance companies' knowledge about staying updated in the market with the advanced technology that keeps developing. Originality/value This paper contributes to an integrated view of the intention of internal auditors and firms in Indonesia to adopt Metaverse. To the best of the authors’ knowledge, this topic is relatively new in Indonesia.

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References

1989User Acceptance of Computer Technology: A Comparison of Two Theoretical Models 2012Consumer Acceptance and Use of Information Technology: Extending the Unified Theory of Acceptance and Use of Technology1 2021The combined use of symmetric and asymmetric approaches: partial least squares-structural equation modeling and fuzzy-set qualitative comparative analysis 2020Factors determining behavioral intentions to use Islamic financial technology 2017Understanding and predicting antecedents of mobile shopping adoption 2020Ascertaining auditors’ intentions to use blockchain technology: evidence from the Big 4 accountancy firms in Italy 2018Intention to use e-banking services in the Jordanian commercial banks 2019Drivers and outcomes of branded mobile app usage intention

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