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An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing

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  • Curtis, Mary B.
  • Payne, Elizabeth A.

Abstract

While computer-assisted audit techniques (CAATs) have the potential to increase efficiency and effectiveness of audit engagements, research in this area suggests that such techniques are under-utilized in public accounting. We propose that this condition is due to performance evaluation pressure and the use of budgets for multiple purposes, which result in the misalignment of firm and individual employee goals. We apply technology acceptance and budgeting theories to test this contention as well as potential organizational strategies for reducing the impediments to technology acceptance in the audit profession.

Suggested Citation

  • Curtis, Mary B. & Payne, Elizabeth A., 2008. "An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing," International Journal of Accounting Information Systems, Elsevier, vol. 9(2), pages 104-121.
    • Handle: RePEc:eee:ijoais:v:9:y:2008:i:2:p:104-121
    DOI: 10.1016/j.accinf.2007.10.002
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    References listed on IDEAS

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