Adopting generalized audit software: an Indonesian perspective

Purpose - This paper aims to identify key factors driving auditors’ adoption of Generalized Audit Software (GAS) in a large developing country, Indonesia, through the lens of the technology, organization and environment (TOE) framework. Design/methodology/approach - Results of this study are based on semi-structured in-depth interviews conducted in Indonesia with audit firms of varying sizes. Findings - Key study findings included the identification of highly influential adoption factors, especially environmental factors, such as availability of information technology-skilled auditors in the local market, client needs and expectations and client size. This study has also identified factors, not identified in previous research, as being influential including the importance of GAS availability in a range of languages and the necessity of a supportive professional and regulatory environment. Originality/value - This study makes several contributions to the literature including that it identifies new influential factors in the TOE framework. This framework has not been widely applied in auditing research and looks beyond the individual perspective to that of the organization as a whole. Moreover, the present study takes a developing country perspective and examines a range of audit firms. In contrast, most studies to date in the area have taken a Western focus and have concentrated on large audit firms. Additionally, this study provides an in-depth analysis through the use of semi-structured interviews, whereas prior studies have relied on surveys.