The Influence of Technology Readiness on Information Technology Competencies and Civil Conflict Environment

Abstract

Nowadays, the employment of information technology (IT) in accounting is vastly exercised and has turned into an everyday routine, in which the accounting and financial operations can no longer be conducted efficiently without the use of IT. Therefore, accountants are increasingly utilising IT in a workplace to provide information to users efficiently. This study confirms prior findings that the Technology Readiness scale can capture the association among technology readiness and technology usage behaviours. This study also expands earlier research by investigating the impact of technology readiness on individual competency among accountants to using IT in a workplace under the intensity of civil conflict in Iraqi environment. The result showed that there is a positive significant relationship between technology readiness and the IT competencies of Iraqi accountants. It implies that the technology readiness regarding willingness, enthusiasm, and motivation of accountants using IT has an impact on their IT competencies. In other words, the higher the readiness of the accountants in making use of technology, the higher their competence in the use of IT. This study contributes to the body of knowledge in terms of theory, method and practice in Iraq especially and developing countries in general.

Technology readiness and data analytics competencies of the Muslim and non-Muslim external auditors: a comparative analysis

“…TR influenced the DAC of the Muslim external auditors in terms of their personal capabilities. This finding was in-line with the attribution theory that the competency of the external auditors (Muslim) in data analytics was attributed by their internal virtue that was readiness (in technology) and this supported a study by Alkhaffaf et al (2018), but not for H10 a -H12 a . However, for the non-Muslim external auditors, all hypotheses (H9 a -H12 a ) were rejected.…”

“…This is to ensure their staff would not be outdated with the technology trend and enable them to accomplish the task faster. Alkhaffaf et al (2018) investigated the impact of TR on individual’s competency among accountants on the IT usage in a workplace. They found a positive significant relationship between TR and IT competencies.…”

“…Optimism and innovativeness constitute the "contributors" that are capable of improving individual's TR, while discomfort and insecurity constitute the "inhibitors" that could suppress TR (Parasuraman and Colby, 2001). Alkhaffaf et al (2018) advocated that TR measured by these four constructs has positive significant relationship with accountants' IT Technology readiness competencies. Because there was no evidence available regarding the differences in TR between Muslim and non-Muslim external auditors, the null hypothesis was used to test the differences presence.…”

“…Although there is growth in the adoption of data analytics among the external auditors, to the best of the authors' knowledge, no empirical evidence to date is found on their DAC. Since data analytics usage involved the use of technology, literature on IT competencies of accounting professional showed that TR plays an essential role in the realisation of IT competencies (Alkhaffaf et al, 2018). Moreover, studies have also revealed that individuals who are ready to use technology are more likely to try it (Parasuraman, 2000).…”

The initial accountant competency of final year accounting students

“…In 2003, the North Central Regional Education Laboratory identified a framework for learners' skills in the technological era through digital literacy, inventive thinking, and effective communication, including high productivity [11]. Previous studies [2], [3], [12], [16], [17] supported that in addition to accounting knowledge competence, students should be equipped with IT, and soft skills to be ready to work. Furthermore, mastery, and readiness to use IT and soft skills are thought to be able to bridge the competency gap between the market needs and those provided by educational institutions to keep pace with technological developments.…”