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

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.

Keywords

• Digital Transformation
• Technology Acceptance Model
• Emerging Technologies
• Psychosocial Antecedents
• Accounting Profession

Muhasebe Alanında Şirketlerin Dijital Dönüşümünün Psikososyal Öncülleri: Teknoloji Kabul Teorisi Üzerine Bir Model Önerisi

Öz

Bu çalışma muhasebe alanında dijital dönüşüme yönelik kavramsal bir model ortaya koyabilmek için gerçekleştirilmiştir. Model kapsamında yer alan ilişkileri belirlemek üzere derinlemesine literatür taraması yapılmıştır. Muhasebe alanına yönelik dijital dönüşüm Teknoloji Kabul Modeli’ne dayanarak açıklanmaktadır. Model kapsamında algılanan fayda ve algılanan kullanım kolaylığından oluşan Teknoloji Kabul Modeli’ni etkileyen bireysel, örgütsel ve sosyal faktörler oluşturulmuştur. Teknolojiye karşı tutumun teknoloji kullanma niyeti ve mevcut teknoloji kullanımı üzerindeki etkileri incelenmiştir. Teknolojiye karşı tutumu ve mevcut teknoloji kullanımını etkileyen davranışsal ve yönetimsel faktörler model kapsamında ele alınmıştır. Bununla birlikte hangi alanda dijital dönüşümün gerçekleşmeye başladığını ortaya koyabilmek için muhasebe alanındaki yeni teknolojik gelişmeler araştırılmıştır. Sonuç olarak, bu çalışma doğrultusunda muhasebe alanında dijital dönüşüm gerçekleştirmek için çaba gösteren şirketlere yönelik kavramsal bir modelin sunulması amaçlanmıştır.

Anahtar Kelimeler

• Dijital Dönüşüm
• Teknoloji Kabul Modeli
• Yeni Teknolojiler
• Psikososyal Öncüller
• Muhasebe Mesleği

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