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Analysis of the determinants of digital technology adoption in Moroccan audit firms: development of an explanatory conceptual model Analyse des déterminants de l'adoption des technologies numériques dans les cabinets d'audit marocains : élaboration d'un modèle conceptuel explicatif

Author

Listed:
  • Mohamed El Adib

    (UIT - Université Ibn Tofaïl)

  • Mohamed Achraf Nafzaoui

Abstract

Mohamed EL ADIB & Mohamed Achraf NAFZAOUI. Analysis of the determinants of digital technology adoption in Moroccan audit firms: development of an explanatory conceptual model.

Suggested Citation

  • Mohamed El Adib & Mohamed Achraf Nafzaoui, 2023. "Analysis of the determinants of digital technology adoption in Moroccan audit firms: development of an explanatory conceptual model Analyse des déterminants de l'adoption des technologies numériques d," Post-Print hal-04193924, HAL.
    • Handle: RePEc:hal:journl:hal-04193924
    DOI: 10.5281/zenodo.8264705
    Note: View the original document on HAL open archive server: https://hal.science/hal-04193924
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    References listed on IDEAS

    as
    1. Gary C. Moore & Izak Benbasat, 1991. "Development of an Instrument to Measure the Perceptions of Adopting an Information Technology Innovation," Information Systems Research, INFORMS, vol. 2(3), pages 192-222, September.
    2. Willcocks, Leslie P. & Lacity, Mary & Craig, Andrew, 2015. "The IT function and robotic process automation," LSE Research Online Documents on Economics 64519, London School of Economics and Political Science, LSE Library.
    3. Yusuf Opeyemi Akinwale & Adam Konto Kyari, 2022. "Factors influencing attitudes and intention to adopt financial technology services among the end-users in Lagos State, Nigeria," African Journal of Science, Technology, Innovation and Development, Taylor & Francis Journals, vol. 14(1), pages 272-279, January.
    4. Jon Hartwick & Henri Barki, 1994. "Explaining the Role of User Participation in Information System Use," Management Science, INFORMS, vol. 40(4), pages 440-465, April.
    5. Mary B. Curtis & Elizabeth A. Payne, 2014. "Modeling voluntary CAAT utilization decisions in auditing," Managerial Auditing Journal, Emerald Group Publishing, vol. 29(4), pages 304-326, April.
    6. Christine Legner & Torsten Eymann & Thomas Hess & Christian Matt & Tilo Böhmann & Paul Drews & Alexander Mädche & Nils Urbach & Frederik Ahlemann, 2017. "Digitalization: Opportunity and Challenge for the Business and Information Systems Engineering Community," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 59(4), pages 301-308, August.
    7. Viswanath Venkatesh & Fred D. Davis, 2000. "A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies," Management Science, INFORMS, vol. 46(2), pages 186-204, February.
    8. Igbaria, M, 1993. "User acceptance of microcomputer technology: An empirical test," Omega, Elsevier, vol. 21(1), pages 73-90, January.
    9. Mary B. Curtis & Elizabeth A. Payne, 2014. "Modeling voluntary CAAT utilization decisions in auditing," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 29(4), pages 304-326, April.
    10. repec:eme:maj000:maj-07-2013-0903 is not listed on IDEAS
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    More about this item

    Keywords

    Digitalization Adoption of new technology Digital transformation UTAUT Audit firm. JEL Classification: M10; M42; Paper type: Theoretical Research; Digitalization; Adoption of new technology; Digital transformation; UTAUT; Audit firm. JEL Classification: M10;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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