THE PSYCHOSOCIAL ANTECEDENTS OF THE ACCOUNTING DIGITAL TRANSFORMATION OF THE COMPANIES: A MODEL PROPOSAL IN TERMS OF THE TECHNOLOGY ACCEPTANCE THEORY

Nevzat GÜNGÖR; Cem Güney ÖZVEREN; Selçuk YEKE

doi:https://doi.org/10.17218/hititsosbil.740045

Makale detayları

THE PSYCHOSOCIAL ANTECEDENTS OF THE ACCOUNTING DIGITAL TRANSFORMATION OF THE COMPANIES: A MODEL PROPOSAL IN TERMS OF THE TECHNOLOGY ACCEPTANCE THEORY

Yazarlar:

Nevzat GÜNGÖR | Cem Güney ÖZVEREN | Selçuk YEKE

Yayıncı:

Hitit University

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Hitit University Journal of Social Sciences Institute 2020 Vol.13 Issue 1, pp.36-55

Belge Tipi:

Makale

Yayın Tarihi:

6/2020

Belge Dili:

İngilizce

Document ID (Org No.):

2000449679

Sıklık:

İki Yıllık

eISSN:

2757-7449

DOI:

https://doi.org/10.17218/hititsosbil.740045

Özet:

 


This study was carried out to present a conceptual model about accounting digital transformation. Literature was deeply reviewed to determine relationships within conceptual model. The foundation of accounting digital transformation was based on technology acceptance model. In this direction, organizational, social and individual factors influencing technology acceptance through perceived usefulness of technology and perceived ease of use technology were formed within the conceptual model. Effects of attitude towards technology on intention to use technology and actual technology usage were examined. Behavioral and managerial antecedents of attitude towards technology and actual technology usage were handled within the conceptual model. Furthermore, new technologies in accounting were researched to realize from which area is begun to accounting digital transformation. As a result, it was purposed to present a conceptual model for companies that try to begin accounting digital transformation.

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Makale detayları

THE PSYCHOSOCIAL ANTECEDENTS OF THE ACCOUNTING DIGITAL TRANSFORMATION OF THE COMPANIES: A MODEL PROPOSAL IN TERMS OF THE TECHNOLOGY ACCEPTANCE THEORY

Yazarlar: Nevzat GÜNGÖR | Cem Güney ÖZVEREN | Selçuk YEKE

Yayıncı: Hitit University

Ana Başlıklar: Sosyoloji & antropoloji

Dergi: Hitit University Journal of Social Sciences Institute 2020 Vol.13 Issue 1, pp.36-55

Belge Tipi: Makale

Yayın Tarihi: 6/2020

Belge Dili: İngilizce

Document ID (Org No.): 2000449679

Sıklık: İki Yıllık

eISSN: 2757-7449

DOI: https://doi.org/10.17218/hititsosbil.740045

Sayı

Yazarlar:

Nevzat GÜNGÖR | Cem Güney ÖZVEREN | Selçuk YEKE

Yayıncı:

Hitit University

Ana Başlıklar:

Sosyoloji & antropoloji

Dergi:

Hitit University Journal of Social Sciences Institute 2020 Vol.13 Issue 1, pp.36-55

Belge Tipi:

Makale

Yayın Tarihi:

6/2020

Belge Dili:

İngilizce

Document ID (Org No.):

2000449679

Sıklık:

İki Yıllık

eISSN:

2757-7449

DOI:

https://doi.org/10.17218/hititsosbil.740045