IDEAS home Printed from https://ideas.repec.org/a/gam/jjrfmx/v18y2025i8p409-d1708377.html
   My bibliography  Save this article

Technology Adoption Framework for Supreme Audit Institutions Within the Hybrid TAM and TOE Model

Author

Listed:
  • Babalwa Ceki

    (College of Accounting Sciences, University of South Africa, Pretoria 0002, South Africa)

  • Tankiso Moloi

    (College of Business and Economics, University of Johannesburg, Johannesburg 2006, South Africa)

Abstract

Advanced technologies, such as robotic process automation, blockchain, and machine learning, increase audit efficiency. Nonetheless, some Supreme Audit Institutions (SAIs) have not undergone digital transformation. This research aimed to develop a comprehensive framework for supreme audit institutions to adopt and integrate emerging technologies into their auditing processes using a hybrid theoretical approach based on the TAM (Technology Acceptance Model) and TOE (Technology–Organisation–Environment) models. The framework was informed by insights from nineteen highly experienced experts in the field from eight countries. Through a two-round Delphi questionnaire, the experts provided valuable input on the key factors, challenges, and strategies for successful technology adoption by public sector audit organisations. The findings of this research reveal that technology adoption in SAIs starts with solid management support led by the chief technology officer. They must evaluate the IT infrastructure and readiness for advanced technologies, considering the budget and funding. Integrating solutions like the SAI of Ghana’s Audit Management Information System can significantly enhance audit efficiency. Continuous staff training is essential to build a positive attitude toward new technologies, covering areas like data algorithm auditing and big data analysis. Assessing the complexity and compatibility of new technologies ensures ease of use and cost-effectiveness. Continuous support from technology providers and monitoring advancements will keep SAIs aligned with technological developments, enhancing their auditing capabilities.

Suggested Citation

  • Babalwa Ceki & Tankiso Moloi, 2025. "Technology Adoption Framework for Supreme Audit Institutions Within the Hybrid TAM and TOE Model," JRFM, MDPI, vol. 18(8), pages 1-17, July.
  • Handle: RePEc:gam:jjrfmx:v:18:y:2025:i:8:p:409-:d:1708377
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/1911-8074/18/8/409/pdf
    Download Restriction: no

    File URL: https://www.mdpi.com/1911-8074/18/8/409/
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    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:gam:jjrfmx:v:18:y:2025:i:8:p:409-:d:1708377. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    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.