Adoption of Big Data analytics tools by accountants practicing in South Africa

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dc.contributor.authorSithole, Bongiwe
dc.contributor.supervisorRamsaroop, Neetu
dc.date.accessioned2024-06-13T09:48:11Z
dc.date.available2024-06-13T09:48:11Z
dc.date.issued2023
dc.descriptionA 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
dc.description.abstractThis 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
dc.description.submitterMM2024
dc.facultyFaculty of Commerce, Law and Management
dc.identifier.citationBongiwe, 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
dc.identifier.urihttps://hdl.handle.net/10539/38653
dc.language.isoen
dc.publisherUniversity of the Witwatersrand, Johannesburg
dc.rights© 2023 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg.
dc.rights.holderUniversity of the Witwatersrand, Johannesburg
dc.schoolSchool of Business Sciences
dc.subjectBig Data Analytics (BDA)tools
dc.subjectUTAUT2
dc.subjectAccoutants
dc.subjectSouth Africa
dc.subjectUCTD
dc.subject.otherSDG-8: Decent work and economic growth
dc.titleAdoption of Big Data analytics tools by accountants practicing in South Africa
dc.typeDissertation
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