Determinants of intention to use Generalized Audit Software (GAS) among accounting academics at Malaysian polytechnic

Digital age has transform not only individual lifestyle but also how corporation run their business. Transaction records mostly keep in digital form, consequently traditional audit procedure not relevant anymore and thus increasing the demand for the skills in audit technology like generalized audit...

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Main Author:	Masraya, Sait
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HF5601-5689 Accounting LB2300 Higher Education T Technology (General)
Online Access:	https://etd.uum.edu.my/10757/1/s828827_01.pdf https://etd.uum.edu.my/10757/2/s828827_02.pdf
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id	my-uum-etd.10757
record_format	uketd_dc
spelling	my-uum-etd.107572023-11-26T02:51:42Z Determinants of intention to use Generalized Audit Software (GAS) among accounting academics at Malaysian polytechnic 2022 Masraya, Sait Ku Bahador, Ku Maisurah Mat Saat, Rafeah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy HF5601-5689 Accounting LB2300 Higher Education T Technology (General) Digital age has transform not only individual lifestyle but also how corporation run their business. Transaction records mostly keep in digital form, consequently traditional audit procedure not relevant anymore and thus increasing the demand for the skills in audit technology like generalized audit software (GAS) in the industry. Consequently, accounting professional bodies, government, industry and scholar urge higher education institution to integrate digital technology into accounting education. However, there are no information related to accounting academic competency and their adoption behavior in regard of GAS. Therefore, the present study examine the determinants of intention to use GAS among accounting academics at Malaysian Polytechnic using technology readiness and acceptance model (TRAM). The online questionnaire using google forms were sent out to 16 Malaysian Polytechnic in which 117 out of 270 responds were received. The data gathered was analyzed using partial least squares-structural equation modelling (PLS-SEM) approach. The results suggest that both technology acceptance model (TAM) constructs have positive significant relationship with intention to use GAS, and technology readiness also has similar relationship with perceived ease of use. It also reveal that perceived ease of use mediated the relationship between technology readiness and intention to use GAS. Interestingly, contradict to prior study, there are no relationship between technology readiness and perceived usefulness. Perceived usefulness also not mediated the relationship between technology readiness and intention to use GAS. The present study might contribute to Malaysian Department of Polytechnic and Community College in planning and organised activities to upskilling their staffs and boosting the employability of accounting graduates. Future research may extend this study by investigating another external variables such as organizational culture and social influence. 2022 Thesis https://etd.uum.edu.my/10757/ https://etd.uum.edu.my/10757/1/s828827_01.pdf text eng 2025-12-12 staffonly https://etd.uum.edu.my/10757/2/s828827_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ku Bahador, Ku Maisurah Mat Saat, Rafeah
topic	HF5601-5689 Accounting LB2300 Higher Education T Technology (General)
spellingShingle	HF5601-5689 Accounting LB2300 Higher Education T Technology (General) Masraya, Sait Determinants of intention to use Generalized Audit Software (GAS) among accounting academics at Malaysian polytechnic
description	Digital age has transform not only individual lifestyle but also how corporation run their business. Transaction records mostly keep in digital form, consequently traditional audit procedure not relevant anymore and thus increasing the demand for the skills in audit technology like generalized audit software (GAS) in the industry. Consequently, accounting professional bodies, government, industry and scholar urge higher education institution to integrate digital technology into accounting education. However, there are no information related to accounting academic competency and their adoption behavior in regard of GAS. Therefore, the present study examine the determinants of intention to use GAS among accounting academics at Malaysian Polytechnic using technology readiness and acceptance model (TRAM). The online questionnaire using google forms were sent out to 16 Malaysian Polytechnic in which 117 out of 270 responds were received. The data gathered was analyzed using partial least squares-structural equation modelling (PLS-SEM) approach. The results suggest that both technology acceptance model (TAM) constructs have positive significant relationship with intention to use GAS, and technology readiness also has similar relationship with perceived ease of use. It also reveal that perceived ease of use mediated the relationship between technology readiness and intention to use GAS. Interestingly, contradict to prior study, there are no relationship between technology readiness and perceived usefulness. Perceived usefulness also not mediated the relationship between technology readiness and intention to use GAS. The present study might contribute to Malaysian Department of Polytechnic and Community College in planning and organised activities to upskilling their staffs and boosting the employability of accounting graduates. Future research may extend this study by investigating another external variables such as organizational culture and social influence.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Masraya, Sait
author_facet	Masraya, Sait
author_sort	Masraya, Sait
title	Determinants of intention to use Generalized Audit Software (GAS) among accounting academics at Malaysian polytechnic
title_short	Determinants of intention to use Generalized Audit Software (GAS) among accounting academics at Malaysian polytechnic
title_full	Determinants of intention to use Generalized Audit Software (GAS) among accounting academics at Malaysian polytechnic
title_fullStr	Determinants of intention to use Generalized Audit Software (GAS) among accounting academics at Malaysian polytechnic
title_full_unstemmed	Determinants of intention to use Generalized Audit Software (GAS) among accounting academics at Malaysian polytechnic
title_sort	determinants of intention to use generalized audit software (gas) among accounting academics at malaysian polytechnic
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2022
url	https://etd.uum.edu.my/10757/1/s828827_01.pdf https://etd.uum.edu.my/10757/2/s828827_02.pdf
_version_	1783729425769037824

Determinants of intention to use Generalized Audit Software (GAS) among accounting academics at Malaysian polytechnic

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