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

Article Details

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

Authors:

Nevzat GÜNGÖR | Cem Güney ÖZVEREN | Selçuk YEKE

Publisher:

Hitit University

Main Topics:

Sociology and anthropology

Journal:

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

Document Type:

Article

Publication Date:

6/2020

Document Language:

English

Document ID (Org No.):

2000449679

Frequency:

Bi-Annual

eISSN:

2757-7449

DOI:

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

Abstract:

 


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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Article Details

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

Authors: Nevzat GÜNGÖR | Cem Güney ÖZVEREN | Selçuk YEKE

Publisher: Hitit University

Main Topics: Sociology and anthropology

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

Document Type: Article

Publication Date: 6/2020

Document Language: English

Document ID (Org No.): 2000449679

Frequency: Bi-Annual

eISSN: 2757-7449

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

Issues

Authors:

Nevzat GÜNGÖR | Cem Güney ÖZVEREN | Selçuk YEKE

Publisher:

Hitit University

Main Topics:

Sociology and anthropology

Journal:

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

Document Type:

Article

Publication Date:

6/2020

Document Language:

English

Document ID (Org No.):

2000449679

Frequency:

Bi-Annual

eISSN:

2757-7449

DOI:

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