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Discussion Mary B. Curtis, University of North texas

The Antecedents of Internal Auditors’ Adoption of Continuous Auditing Technology: Exploring UTAUT in an Organizational Context. Discussion Mary B. Curtis, University of North texas. Motivation. Continuous auditing has not been adopted as quickly or completely as expected I agree

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Discussion Mary B. Curtis, University of North texas

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  1. The Antecedents of Internal Auditors’ Adoption of Continuous Auditing Technology: Exploring UTAUT in an Organizational Context Discussion Mary B. Curtis, University of North texas

  2. Motivation Continuous auditing has not been adopted as quickly or completely as expected I agree … and it is important to know why

  3. Theory • Unified Theory of Acceptance and Use of Technology (UTAUT) • Venkatesh et al. developed a theory • Reviewed the user acceptance literature – compared 8 models • Formulated a new model based on this body of research • Tested their theorized model • Four components • Performance expectancy – impacts – intentions to use • Effort expectancy – impacts – intentions to use • Social influence – impacts – intentions to use • Facilitating conditions – actual use, not intentions • Most academic research measures intentions to use

  4. Results • Four components • Performance expectancy – not significant – probably more relevant at the organization level • Effort expectancy – significant • Social influence – significant • Facilitating conditions – not significant – UTAUT says should only impact actual use

  5. Is it possible that the relationships are a little more complex than depicted?UTAUT in Public Accounting

  6. Is it possible that the relationships are a little more complex than depicted?UTAUT in Public Accounting Effort Expectancy Performance Expectancy Intention to Use Facilitating Conditions Social Influence

  7. It is important that we state our lessons carefully • Who are participantsspeaking for? Level of Analysis • Themselves (intention to use) or the organization (adoption) • What is the dependent variable? • Adoption or use of existing system • Voluntariness • How measured? Voluntary use or adoption • Annual sales • Relevant if we are measuring individual intention?

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