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Mantıklı Eylem Teorisi (MET) ile muhasebecilerin bilgi teknolojisi kullanımına yönelik bir uygulama

Author

Listed:
  • Gökhan ÖZER

    (Gebze Yüksek Teknoloji Enstitüsü)

  • Emine YILMAZ

    (Gebze Yüksek Teknoloji Enstitüsü)

Abstract

Bu çalışmanın amacı muhasebecilerin bilgi teknolojisi kullanım davranışlarının altında yatan nedenlerin ortaya konulmasıdır. Bu çerçevede çalışmamızda Ajzen ve Fishbein tarafından geliştirilen Mantıklı Eylem Teorisi (Theory of Reasoned Action) esas alınarak muhasebecilerin bilgi teknolojisi kullanımına yönelik tutumları, sübjektif normları, niyetleri ve bilgi teknolojisi kullanım davranışları arasındaki ilişki incelenmiştir. Bu amaçla oluşturulan anket yardımıyla 456 muhasebeciden toplanan veri kullanılarak yapılan regresyon analizi sonucunda niyetin bilgi teknolojisi kullanım davranışı üzerinde önemli bir etkisinin olduğu saptanmıştır. Şayet davranışa yönelik niyet olumlu ise, davranış da olumlu olmaktadır. Bilgi teknolojisi kullanımına yönelik niyeti ise, bilgi teknolojisi kullanımına yönelik tutum ve sübjektif normlar istatistikî olarak anlamlı bir şekilde etkilemektedir. Muhasebecinin bilgi teknolojisine yönelik geliştirdiği tutum ve sübjektif normları olumlu ise, davranışa yönelik niyeti de olumlu olmaktadır.

Suggested Citation

  • Gökhan ÖZER & Emine YILMAZ, 2010. "Mantıklı Eylem Teorisi (MET) ile muhasebecilerin bilgi teknolojisi kullanımına yönelik bir uygulama," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 25(290), pages 65-88.
  • Handle: RePEc:iif:iifjrn:v:25:y:2010:i:290:p:65-88
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Mantıklı Eylem Teorisi; muhasebeci; bilgi teknolojisi; davranış; muhasebe.;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General

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