IDEAS home Printed from https://ideas.repec.org/a/usm/journl/aamjaf00901_47-66.html
   My bibliography  Save this article

Internet Technologies Usage by Audit Firms in Malaysia

Author

Listed:
  • Phua Lian Kee

    (School of Management, Universiti Sains Malaysia, 11800 USM Pulau Pinang)

  • Siti Nabiha Abd. Khalid

    (Graduate School of Business, Universiti Sains Malaysia, 11800 USM Pulau Pinang)

  • Chee Hong Kok

    (School of Management, Universiti Sains Malaysia, 11800 USM Pulau Pinang)

  • Adeline Lau

    (School of Management, Universiti Sains Malaysia, 11800 USM Pulau Pinang)

  • Cheng Chai Yu

    (Tunku Abdul Rahman College, Penang Branch Campus, 11200 Pulau Pinang)

Abstract

This study provides insights into audit firms’ perceptions of facilitators and inhibitors of the usage of Internet technologies. Data were gathered from 14 in-depth semi-structured interviews conducted with audit partners/managers of audit firms located in northern Malaysia. Cross-case analysis shows that perceived Internet benefits, the need for online communication, lack of time in accessing and exploring Internet applications, and lack of internal information technology (IT) expertise are closely related to entry-level Internettechnologies usage among small and medium-sized practices (SMPs) in Malaysia. This study highlights the importance of perceived benefits in influencing internet usage and suggests both limited-users and non-users to familiarise themselves with Internet applications. Findings indicate that lack of time and internal IT expertise are among the key inhibitors to the usage of these technologies. Top management should provide the necessary incentives to promote Internet usage. This study contributes to the advancement of knowledge in IT adoption and addresses the issue of low IT usage among SMPs in Malaysia.

Suggested Citation

  • Phua Lian Kee & Siti Nabiha Abd. Khalid & Chee Hong Kok & Adeline Lau & Cheng Chai Yu, 2013. "Internet Technologies Usage by Audit Firms in Malaysia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 9(1), pages 47-66.
    • Handle: RePEc:usm:journl:aamjaf00901_47-66
    as

    Download full text from publisher

    File URL: http://web.usm.my/journal/aamjaf/vol%209-1-2013/Art%203%20%2847-66%29.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Ruby Roy Dholakia & Nir Kshetri, 2004. "Factors Impacting the Adoption of the Internet among SMEs," Small Business Economics, Springer, vol. 23(4), pages 311-322, November.
    2. Mohamad Naimi Mohamad-Nor & naimi@uum.edu.my & Rohami Shafie & Wan Nordin Wan-Hussin, 2010. "Corporate Governance and Audit Report Lag in Malaysia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 6(2), pages 57-84.
    3. Takiah Mohd Iskandar & Zuraidah Mohd Sanusi, 2011. "Assessing the Effects of Self-Efficacy and Task Complexity on Internal Contral Audit Judgement," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 7(1), pages 29-52.
    4. Walczuch, Rita & Van Braven, Gert & Lundgren, Henriette, 2000. "Internet adoption barriers for small firms in The Netherlands," European Management Journal, Elsevier, vol. 18(5), pages 561-572, October.
    5. Pontikakis, D. & Lin, Y. & Demirbas, D., 2006. "History matters in Greece: The adoption of Internet-enabled computers by small and medium sized enterprises," Information Economics and Policy, Elsevier, vol. 18(3), pages 332-358, September.
    6. Solomon, Ira & Trotman, Ken T., 2003. "Experimental judgment and decision research in auditing: the first 25 years of AOS," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 395-412, May.
    7. Fariborz Damanpour, 1996. "Organizational Complexity and Innovation: Developing and Testing Multiple Contingency Models," Management Science, INFORMS, vol. 42(5), pages 693-716, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Siew, Eu-Gene & Rosli, Khairina & Yeow, Paul H.P., 2020. "Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Guych Nuryyev & Yu-Ping Wang & Jennet Achyldurdyyeva & Bih-Shiaw Jaw & Yi-Shien Yeh & Hsien-Tang Lin & Li-Fan Wu, 2020. "Blockchain Technology Adoption Behavior and Sustainability of the Business in Tourism and Hospitality SMEs: An Empirical Study," Sustainability, MDPI, vol. 12(3), pages 1-21, February.
    2. Ramzi El-Haddadeh, 0. "Digital Innovation Dynamics Influence on Organisational Adoption: The Case of Cloud Computing Services," Information Systems Frontiers, Springer, vol. 0, pages 1-15.
    3. Francesca Checchinato & Giulia Zanichelli, 2016. "An analysis of factors influencing the online presence in distant countries: the case of italian fashion brands in china," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2016(3), pages 45-67.
    4. Ramzi El-Haddadeh, 2020. "Digital Innovation Dynamics Influence on Organisational Adoption: The Case of Cloud Computing Services," Information Systems Frontiers, Springer, vol. 22(4), pages 985-999, August.
    5. Giotopoulos, Ioannis & Kontolaimou, Alexandra & Korra, Efthymia & Tsakanikas, Aggelos, 2017. "What drives ICT adoption by SMEs? Evidence from a large-scale survey in Greece," Journal of Business Research, Elsevier, vol. 81(C), pages 60-69.
    6. Vu Linh Toan Le & Tien Hoang Nguyen & Khanh Duy Pham, 2023. "What Drives Industry 4.0 Technologies Adoption? Evidence from a SEM-Neural Network Approach in the Context of Vietnamese Firms," Sustainability, MDPI, vol. 15(7), pages 1-32, March.
    7. Aparna Gosavi, 2017. "Use of the Internet and its Impact on Productivity and Sales Growth in Female-Owned Firms: Evidence from India," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 13(2), pages 155-178.
    8. Carolina Rojas-Córdova & Amanda J. Williamson & Julio A. Pertuze & Gustavo Calvo, 2023. "Why one strategy does not fit all: a systematic review on exploration–exploitation in different organizational archetypes," Review of Managerial Science, Springer, vol. 17(7), pages 2251-2295, October.
    9. Verhoeven, Dennis & Bakker, Jurriën & Veugelers, Reinhilde, 2016. "Measuring technological novelty with patent-based indicators," Research Policy, Elsevier, vol. 45(3), pages 707-723.
    10. Rizvi, Syed Kumail Abbas & Rahat, Birjees & Naqvi, Bushra & Umar, Muhammad, 2024. "Revolutionizing finance: The synergy of fintech, digital adoption, and innovation," Technological Forecasting and Social Change, Elsevier, vol. 200(C).
    11. T. Gries & R. Grundmann & I. Palnau & M. Redlin, 2017. "Innovations, growth and participation in advanced economies - a review of major concepts and findings," International Economics and Economic Policy, Springer, vol. 14(2), pages 293-351, April.
    12. Eva Hagsten & Patricia Kotnik, 2017. "ICT as facilitator of internationalisation in small- and medium-sized firms," Small Business Economics, Springer, vol. 48(2), pages 431-446, February.
    13. Mohan Babu, G.N., 1999. "The Determinants of Firm-level Technological Performances - A Study on the Indian Capital Goods Sector," UNU-INTECH Discussion Paper Series 1999-01, United Nations University - INTECH.
    14. Misbah Haque & Imran Ali, 2016. "Uncertain Environment and Organizational Performance: The Mediating Role of Organizational Innovation," Asian Social Science, Canadian Center of Science and Education, vol. 12(9), pages 124-124, September.
    15. Cevahir Uzkurt & Halil Semih Kimzan & Cengiz Yılmaz, 2016. "A Case Study of the Mediating Role of Innovation on the Relationship Between Environmental Uncertainty, Market Orientation, and Firm Performance," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(06), pages 1-21, December.
    16. Yu-Kai Lin & Mingfeng Lin & Hsinchun Chen, 2019. "Do Electronic Health Records Affect Quality of Care? Evidence from the HITECH Act," Service Science, INFORMS, vol. 30(1), pages 306-318, March.
    17. Ludivine Martin & Thierry Pénard, 2005. "Investing in a website: a top dog or a resource-based strategy for firms?," Post-Print halshs-00010276, HAL.
    18. Nur Hazelen Mat Rusok Author_Email: hazelen@kelantan.uitm.edu.my & Mohamed Husny Basir & PM Dr. Zainudin Awang & Farahiyah Akmal Mat Nawi, 2011. "The Influence Of Constructive Thought Pattern Strategies On Entrepreneur Innovative Behavior," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-034-087, Conference Master Resources.
    19. Marine Agogué & Anna Yström & Pascal Le Masson, 2013. "Rethinking the role of intermediaries as an architect of collective exploration and creation of knowledge in open innovation," Post-Print hal-00707376, HAL.
    20. Souto, Jaime E., 2015. "Business model innovation and business concept innovation as the context of incremental innovation and radical innovation," Tourism Management, Elsevier, vol. 51(C), pages 142-155.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:usm:journl:aamjaf00901_47-66. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Journal Division, Penerbit Universiti Sains Malaysia (email available below). General contact details of provider: https://edirc.repec.org/data/aammmea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.