Exploring the Mediating Role of Willingness to Continue in AI-based Data Analytics Adoption in Audit Firms

Rawashdeh, Awni; Bakhit, Mashael

doi:10.1109/icbats57792.2023.10111351

2023 International Conference on Business Analytics for Technology and Security (ICBATS) 2023

DOI: 10.1109/icbats57792.2023.10111351

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Exploring the Mediating Role of Willingness to Continue in AI-based Data Analytics Adoption in Audit Firms

Awni Rawashdeh

Mashael Bakhit

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2023

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Cited by 1 publication

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The Determinants of Cloud Computing Vision and Its Impact on Cloud Accounting Adoption in SMBs

Rawashdeh,

Shehadeh

2023

Human Behavior and Emerging Technologies

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This study challenges the conventional belief of autonomy among the technological, organizational, and environmental (TOE) framework constituents and probes into their effect on the adoption of cloud-based accounting within small- to medium-sized enterprises (SMEs). We postulate that a vision of cloud computing plays a mediating role between the TOE elements and the adoption of cloud accounting practices. The study delves deeper into exploring the mediating impact of this cloud computing vision in driving the adoption of cloud accounting. Applying a snowball sampling methodology, we successfully collated 293 relevant responses. The outcomes lend support to the interconnectedness prevailing among the TOE components. The cloud computing vision emerged as a crucial mediator, accentuating the influences of organizational readiness, senior management endorsement, relative advantage, compatibility, and competitive pressure on the transition to cloud-based accounting. Additionally, our findings illuminate the impact of cultivating a vision of cloud computing on the adoption of cloud accounting methodologies. These results contribute to the enrichment of the TOE model by calling into question the prevalent notion of independence among TOE components when employing a vision as an intention surrogate. Consequently, we encourage further research to embed the vision as a proxy for intention within the TOE model and to concurrently investigate potential correlations among the TOE elements.

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The Determinants of Cloud Computing Vision and Its Impact on Cloud Accounting Adoption in SMBs

Rawashdeh,

Shehadeh

2023

Human Behavior and Emerging Technologies

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Exploring the Mediating Role of Willingness to Continue in AI-based Data Analytics Adoption in Audit Firms

Cited by 1 publication

References 66 publications

The Determinants of Cloud Computing Vision and Its Impact on Cloud Accounting Adoption in SMBs

The Determinants of Cloud Computing Vision and Its Impact on Cloud Accounting Adoption in SMBs

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