Sithole, Bongiwe2024-06-132024-06-132023Bongiwe, 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/10539/38653https://hdl.handle.net/10539/38653A 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, 2023This 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 usen© 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.Big Data Analytics (BDA)toolsUTAUT2AccoutantsSouth AfricaUCTDSDG-8: Decent work and economic growthDissertationUniversity of the Witwatersrand, Johannesburg