Determinants of information technology competencies among public sector accountants in Iraq

Employment of information technology (IT) in accounting denotes great change for the necessary IT competencies of accountants to successfully perform their functions. However, the IT competencies among Iraqi accountants are still not up to required standard. There is a need to determine the critical...

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Main Author:	Alkhaffaf, Haetham Hashim Kasem
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	T58.5-58.64 Information technology HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/9358/1/depositpermission_s95126.pdf https://etd.uum.edu.my/9358/2/s95126_01.pdf https://etd.uum.edu.my/9358/3/s95126_references.docx
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id	my-uum-etd.9358
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spelling	my-uum-etd.93582022-05-17T00:53:57Z Determinants of information technology competencies among public sector accountants in Iraq 2019 Alkhaffaf, Haetham Hashim Kasem md. Idris, Kamil Abdullah, Akilah Al-Aidaros, Al-Hasan Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) T58.5-58.64 Information technology HF5601-5689 Accounting Employment of information technology (IT) in accounting denotes great change for the necessary IT competencies of accountants to successfully perform their functions. However, the IT competencies among Iraqi accountants are still not up to required standard. There is a need to determine the critical variables that can improve the IT competencies among Iraqi accountants. Thus, this study examines the critical variables that influence IT competencies among accountants in Iraqi public sector under the intensity of civil conflicts. Data were collected through questionnaires. A total of 547 questionnaires were distributed to professional accountants in four cities in Iraq, i.e. Baghdad, Basrah, Kirkuk and Erbil. 301 were returned and 258 were deemed usable for analysis. This study uses the Pearson bivariate correlation and multiple regression analysis to test the hypotheses. The results indicate that achievement motivation, goal setting, mastery experience, effective training, supervisor support, emotional intelligence and technology readiness have positive and significant effects on IT competencies. In contrast, educational qualification, job stress, computer anxiety, and perceived intensity of civil conflict have negative and significant effects on IT competencies. Further, there is no significant relationship between physical work environment and culture with IT competencies. The results of this study can be generalized to other countries in the world that have a civil conflict environment. This study can also be utilized by various parties such as policy-makers, government agencies, public and private firm. The novelty of the study underscores the value and importance of cognitive variables, environmental variables, and behavioral variables which are significant to the learning and development of individual IT competencies among accountants under the intensity of civil conflicts 2019 Thesis https://etd.uum.edu.my/9358/ https://etd.uum.edu.my/9358/1/depositpermission_s95126.pdf text eng staffonly https://etd.uum.edu.my/9358/2/s95126_01.pdf text eng public https://etd.uum.edu.my/9358/3/s95126_references.docx text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	md. Idris, Kamil Abdullah, Akilah Al-Aidaros, Al-Hasan
topic	T58.5-58.64 Information technology HF5601-5689 Accounting
spellingShingle	T58.5-58.64 Information technology HF5601-5689 Accounting Alkhaffaf, Haetham Hashim Kasem Determinants of information technology competencies among public sector accountants in Iraq
description	Employment of information technology (IT) in accounting denotes great change for the necessary IT competencies of accountants to successfully perform their functions. However, the IT competencies among Iraqi accountants are still not up to required standard. There is a need to determine the critical variables that can improve the IT competencies among Iraqi accountants. Thus, this study examines the critical variables that influence IT competencies among accountants in Iraqi public sector under the intensity of civil conflicts. Data were collected through questionnaires. A total of 547 questionnaires were distributed to professional accountants in four cities in Iraq, i.e. Baghdad, Basrah, Kirkuk and Erbil. 301 were returned and 258 were deemed usable for analysis. This study uses the Pearson bivariate correlation and multiple regression analysis to test the hypotheses. The results indicate that achievement motivation, goal setting, mastery experience, effective training, supervisor support, emotional intelligence and technology readiness have positive and significant effects on IT competencies. In contrast, educational qualification, job stress, computer anxiety, and perceived intensity of civil conflict have negative and significant effects on IT competencies. Further, there is no significant relationship between physical work environment and culture with IT competencies. The results of this study can be generalized to other countries in the world that have a civil conflict environment. This study can also be utilized by various parties such as policy-makers, government agencies, public and private firm. The novelty of the study underscores the value and importance of cognitive variables, environmental variables, and behavioral variables which are significant to the learning and development of individual IT competencies among accountants under the intensity of civil conflicts
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Alkhaffaf, Haetham Hashim Kasem
author_facet	Alkhaffaf, Haetham Hashim Kasem
author_sort	Alkhaffaf, Haetham Hashim Kasem
title	Determinants of information technology competencies among public sector accountants in Iraq
title_short	Determinants of information technology competencies among public sector accountants in Iraq
title_full	Determinants of information technology competencies among public sector accountants in Iraq
title_fullStr	Determinants of information technology competencies among public sector accountants in Iraq
title_full_unstemmed	Determinants of information technology competencies among public sector accountants in Iraq
title_sort	determinants of information technology competencies among public sector accountants in iraq
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9358/1/depositpermission_s95126.pdf https://etd.uum.edu.my/9358/2/s95126_01.pdf https://etd.uum.edu.my/9358/3/s95126_references.docx
_version_	1747828580950212608

Determinants of information technology competencies among public sector accountants in Iraq

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