Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Th...Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory （TRI）, the unified theory of acceptance and use of technology （UTAUT） and the technology-organization environment （TOE） framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model （UTR-CTOE）, to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants （MIPA） respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm＇s decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm＇s internal and external influences on auditors＇ adoption of CAATs.展开更多
This qualitative research study addresses the research question of how the environmental sustainability initiative of 7G （Seventh Generation）, a product design, marketing, and distribution company in the household a...This qualitative research study addresses the research question of how the environmental sustainability initiative of 7G （Seventh Generation）, a product design, marketing, and distribution company in the household and personal care products, could be understood within its supply chain context using Tornatzky and Fleischer＇s TOE （Technology-Organization-Environment） framework. Content analysis, a research technique for making valid inferences from text following a set of procedures, was used and applied to secondary data materials on 7G. The findings reveal that the environmental, organizational, and technological contexts, which are key elements of the TOE framework, are useful in analyzing and comprehending the business practices and business processes adopted by 7G to pursue its sustainability initiative. Of particular interest are those business processes that were included by 7G＇s EMS （Environment Management System） and enabled by green IS （Information Systems）. Both the strengths and weaknesses of 7G＇s efforts are discussed and suggestions are presented for modifying certain phases of the systems development life cycle methodology when implementing green IS.展开更多
文摘Computer assisted audit techniques （CAATs） are audit technologies that allow auditors to perform their audit work efficiently and effectively. However, little is known about CAATs adoption process by audit firms. Therefore, this paper adapts the technology readiness theory （TRI）, the unified theory of acceptance and use of technology （UTAUT） and the technology-organization environment （TOE） framework and Denison organizational culture theory, and presents a new theory of unified technology readiness and cultural-technological-organizational-environmental model （UTR-CTOE）, to explain CAATs adoption at both individual level and firm level. The methodology used in the study consists of a random sampling among the auditors through the administration of questionnaire. A total of 581 auditors registered with Mauritius Institute of Professional Accountants （MIPA） respond to the survey. Our main findings of this paper confirm that the relation between beliefs, such as perceived usefulness, perceived ease of use, facilitating condition and social influence, and motivation is positively correlated, while beliefs have a negative correlation with inhibition towards CAATs adoption. Results also indicate that firm＇s decision for CAATs adoption is positively influenced by cultural, technological, organizational, and environmental factors. Furthermore, there is an indirect impact of firm＇s internal and external influences on auditors＇ adoption of CAATs.
文摘This qualitative research study addresses the research question of how the environmental sustainability initiative of 7G （Seventh Generation）, a product design, marketing, and distribution company in the household and personal care products, could be understood within its supply chain context using Tornatzky and Fleischer＇s TOE （Technology-Organization-Environment） framework. Content analysis, a research technique for making valid inferences from text following a set of procedures, was used and applied to secondary data materials on 7G. The findings reveal that the environmental, organizational, and technological contexts, which are key elements of the TOE framework, are useful in analyzing and comprehending the business practices and business processes adopted by 7G to pursue its sustainability initiative. Of particular interest are those business processes that were included by 7G＇s EMS （Environment Management System） and enabled by green IS （Information Systems）. Both the strengths and weaknesses of 7G＇s efforts are discussed and suggestions are presented for modifying certain phases of the systems development life cycle methodology when implementing green IS.
