Adoption of Big Data analytics tools by accountants practicing in South Africa
Date
2023
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
University of the Witwatersrand, Johannesburg
Abstract
This quantitative research paper investigates what drives accountants practicing in South Africa towards adoption of Big Data Analytics (BDA)tools. The study applies the unified theory of acceptance and use 2 (UTAUT2) model with an added construct namely, perceived threat of professional threat of obsolescence. 57 responds were deemed usable and analysed using SmartPLS and SPSS. Results from the sample suggest that the influence of effort expectancy on behavioural intention (BI) is stronger for younger accountants; social influence on BI is stronger for males; facilitating conditions on BI is stronger for the older group and hedonic motivation on BI is stronger for older males. Unmoderated results show social influence and hedonic motivation as key drivers towards adoptions. The findings of this study contribute theoretically by adding to body of work available on the subject of adoption of BDA tool by SA accountants; and practically by highlighting the importance of developing tools that pleasurable to us
Description
A dissertation submitted to the Wits School of Business Sciences, Faculty of Commerce, University of the Witwatersrand in fulfillment of the requirements for the degree of Master of Commerce Johannesburg, 2023
Keywords
Big Data Analytics (BDA)tools, UTAUT2, Accoutants, South Africa, UCTD
Citation
Bongiwe, Sithole. (2023). Adoption of Big Data analytics tools by accountants practicing in South Africa [Master’s dissertation, University of the Witwatersrand, Johannesburg]. WireDSpace. https://hdl.handle.net/10539/38653