The Influence of Technology Readiness on Information Technology Competencies and Civil Conflict Environment
DOI:
https://doi.org/10.52962/ipjaf.2018.2.2.48Keywords:
Information Technology Competencies, Technology Readiness, Competency Theory, Technology Acceptance Model (TAM)Abstract
Nowadays, the employment of information technology (IT) in accounting is vastly exercised and has turned into an everyday routine, in which the accounting and financial operations can no longer be conducted efficiently without the use of IT. Therefore, accountants are increasingly utilising IT in a workplace to provide information to users efficiently. This study confirms prior findings that the Technology Readiness scale can capture the association among technology readiness and technology usage behaviours. This study also expands earlier research by investigating the impact of technology readiness on individual competency among accountants to using IT in a workplace under the intensity of civil conflict in Iraqi environment. The result showed that there is a positive significant relationship between technology readiness and the IT competencies of Iraqi accountants. It implies that the technology readiness regarding willingness, enthusiasm, and motivation of accountants using IT has an impact on their IT competencies. In other words, the higher the readiness of the accountants in making use of technology, the higher their competence in the use of IT. This study contributes to the body of knowledge in terms of theory, method and practice in Iraq especially and developing countries in general.
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Al-Busisi, H., & Al-Khafaji, H. (2009). The quality of university scientific curriculum and techniques used in education to improve the quality of the education process reality and ambition. Paper presented at the Quality Assurance and Accreditation Our vision for the development of future, Al-Najaf.
Al-Dhahabi, G. A., & Jacob, A. A. (2014). Strengthening the competence of the accounting profession according to the new Iraqi environment with the help of international experiences, The Arab Organization for Administrative Development.
Al-Fatlawi L. N., (2013). Accounting Environment and Indicators of Adaptation of Information Technology. First Annual General Arab Conference, The reality of the accounting profession among the challenges and ambition BAGHDAD – Iraq.
Al-Jaboree, A. H. (2012). Tasks of higher education in the curriculum development. Retrieved from: http: measurement.arabe.pro/t50-topic.
Azmi, M. F.(2017). New competency framework for accountants in the pipeline. Business News, The Star Online, http://www.thestar.com.my/
Bahador, K. M. K., & Haider, A. (2012). Information Technology Skills and Competencies–A Case for Professional Accountants. In Business Information Systems Workshops (pp. 81-87). Springer Berlin Heidelberg.
Bain, C. E., Blankley, A. I., & Smith, L. M. (2002). An examination of topical coverage for the first accounting information systems course. Journal of Information Systems, 16(2), 143-164.
Bassellier, G., Benbasat, I., & Reich, B. H. (2003). The influence of business managers' IT competence in championing IT. Information Systems Research, 14(4), 317-336.
Berberoglu, G., & Calikoglu, G. (1993). Factorial validity of the Turkish computer attitude scale. Studies in Educational Evaluation, 19(3), 257-263.
Board Supreme Audit of Iraq (BSA) (2014). The statistics of the e-auditing department.
Bobbitt, L. M., & Dabholkar, P. A. (2001). Integrating attitudinal theories to understand and predict the use of technology-based self-service: the internet as an illustration. International Journal of Service Industry Management, 12(5), 423-450.
Borrero, J. D., Yousafzai, S. Y., Javed, U., & Page, K. L. (2014). Expressive participation in Internet social movements: Testing the moderating effect of technology readiness and sex on student SNS use. Computers in Human Behavior, 30, 39-49.
Boyatzis, R. E. (1982). The competent manager: A model for effective performance. John Wiley & Sons.
Caison, A. L., Bulman, D., Pai, S., & Neville, D. (2008). Exploring the technology readiness of nursing and medical students at a Canadian University. Journal of Interprofessional Care, 22(3), 283-294.
Carroll, B., Levy, L., & Richmond, D. (2008). Leadership as practice: Challenging the competency paradigm. Leadership, 4(4), 363-379.
Clardy, A. (2008). Human resource development and the resource-based model of core competencies: Methods for diagnosis and assessment. Human Resource Development Review, 7(4), 387-407.
Coe, M. J. (2006). Integrating IT audit into the AIS course. The Review Of Business Information System, 10(1), 105 -119.
Cohen, J. (1988). Statistical power analysis for the behavioural sciences (2nd ed.). Mahwah, NJ: Lawrence Erlbaum.
Colby, C. L., & Albert, T. (2003). The role of culture in technology adoption in the US: Results of the African American and Latino technology readiness survey. Rockbridge News (The Periodical of Rockbridge Associates, Inc), 2.
CSO, (2013). Central Statistical Organization in Iraq. Indicators for using information and communication technology survey in manufacturing facilities, http://cosit.gov.iq/en/it-survey.
Curran, J. M., & Meuter, M. L. (2005). Self-service technology adoption: comparing three technologies. Journal of Services Marketing, 19(2), 103-113.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340.
Deppe, L. A., Sonderegger, E. O., Stice, J. D., Clark, D. C., & Streuling, G. F. (1991). Emerging competencies for the practice of accountancy. Journal of Accounting Education, 9(2), 257-290.
Dimitrios, N. K., Sakas, D. P., & Vlachos, D. S. (2013). Analysis of strategic leadership models in information technology. Procedia-Social and Behavioral Sciences, 73, 268-275.
Elliott, K. M., Meng, J., & Hall, M. C. (2008). Technology readiness and the likelihood to use self-service technology: Chinese vs. American consumers. Marketing Management Journal, 18(2), 20-31.
Fathema, N., Ross, M., & Witte, M. M. (2014). Student Acceptance of University Web Portals: A Quantitative Study. International Journal of Web Portals (IJWP), 6(2), 42-58.
Fathema, N., Shannon, D., & Ross, M. (2015). Expanding the Technology Acceptance Model (TAM) to examine Faculty use of Learning Management Systems (LMSs) in higher education institutions. MERLOT Journal of Online Learning and Teaching, 11(2), 210-232.
Erumban, A. A., & De Jong, S. B. (2006). Cross-country differences in ICT adoption: A consequence of Culture? Journal of World Business, 41(4), 302-314.
Farby, S. (2004). Five technology consumers to watch. Rockbridge News, The Periodical of Rockbridge Associates, Inc, 2.
Garavan, T. N., & McGuire, D. (2001). Competencies and workplace learning: some reflections on the rhetoric and the reality. Journal of Workplace Learning, 13(4), 144-164.
Gold, A., Malhotra, A. and Segars, A. (2001) Knowledge Management: An Organizational Capabilities Perspective. Journal of Management Information Systems, 18, 185-214.
Greenstein-Prosch, M., McKee, T. E., & Quick, R. (2008). A comparison of the information technology knowledge of the United States and German auditors.
Hager, P., & Beckett, D. (1995). Philosophical underpinnings of the integrated conception of competence. Educational Philosophy and Theory, 27(1), 1-24.
International Federation of Accountants Education Committee IFAC (2003). Information Technology for Professional Accountants, available at https://www.imanet.org/pdf/ITPA.
International Federation of Accountants IFAC (2006). International Educational Standard 7 (IES 7). Information Technology for Professional Accountants. International Federation of Accountants (IFAC) Available at: [online]. www.coe.uh.edu/insite/elec_pub/HTML1997/th_sian.htm.
International Federation of Accountants IFAC (2006a). Proposed International Educational Practice statement 2.1(IEPS 2.1). Information Technology for Professional Accountants. [Online]. http://www.nysscpa.orgPrint versions /cpaj /2004/ p34.htm
International Federation of Accountants IFAC IEPS 2 (2007).International Education Practice Statement 2: Information technology for professional accountants, International Accounting Education Standards Board, viewed 11 June 2008.
Ismail, N. A., & Salim, a. B. (2005). Perceptions of accounting academicians toward the issue of Information technology integration into the accounting curriculum. Jurnal Penyelidikan Pendelikon, 7, 75-88.
Jaeger, P. T., & Thompson, K. M. (2003). E-government around the world: Lessons, challenges, and future directions. Government information quarterly, 20(4), 389-394.
Jamil, R. (2015). What Is Wrong with Competency Research? Two Propositions. Asian Social Science, 11(26), 43.
Kaddouri, S., (2014)."International Accounting Standards and Their Impact on The Reform of The Accounting System in the Economy of Iraq "published research, the University of Ibn Rushd / Netherlands.
Kaye, G., R., Nicholson H., H., A. (1992) An educational framework for information technology in accounting and management education. Computers Education, 19, 105-112.
Khan, G. F., Moon, J., Zo, H., & Rho, J. J. (2010). Civil conflict, digital divide, and e-government service adoption: A Conflict Theory Approach. World Academy of Science, Engineering and Technology, 66, 537-549.
Khan, G. F., Moon, J., Swar, B., Zo, H., & Rho, J.J.(2012). E-government service use intentions in Afghanistan: Technology adoption and the digital divide in a war-torn country, Information Development, 28(4), 28 1-299.doi: 10.1 I77102666669 12438879
Kruger, J., & Dunning, D. (1999). Unskilled and unaware of it: how difficulties in recognising one's incompetence lead to inflated self-assessments. Journal of personality and social psychology, 77(6), 1121.
Lai, M. L. (2008). Technology readiness, internet self-efficacy and computing experience of professional accounting students. Campus-Wide Information Systems, 25(1), 18-29.
Lallo, N. Y., & Selamat, M. H. (2013). Developing Standardized Accounting Information System (AIS) Course for Iraqi Higher Education: A Conceptual Framework. Asian Journal of Business and Accounting, 6(1).
Lee, S., & Fang, X. (2008). Perception gaps about skills requirement for enter-level IS professionals between recruiters and students: An exploratory study. Information Resources Management Journal, 21(3), 39-62.
Liljander, V., Gillberg, F., Gummerus, J., & Van Riel, A. (2006). Technology readiness and the evaluation and adoption of self-service technologies. Journal of Retailing and Consumer Services, 13(3), 177-191.
Lin, C. H., Shih, H. Y., & Sher, P. J. (2007). Integrating technology readiness into technology acceptance: The TRAM model. Psychology & Marketing, 24(7), 641-657.
Loyd, B.H. & Gressard, C. (1984). Reliability and factorial validity of computer attitude scale. Educational and Psychological Measurement, 44, 501-505
Lu, J., Wang, L., & Hayes, L. A. (2012). How do technology readiness, platform functionality and trust influence C2C user satisfaction?. Journal of Electronic Commerce Research, 13(1), 50.
Maldonado, U. P. T., Khan, G. F., Moon, J., & Rho, J . J . (2011). E-learning motivation and educational portal acceptance in developing countries. Online Information Review, 35(1), 66-85.
Massey, A. P., Khatri, V., & Montoya?Weiss, M. M. (2007). Usability of online services: The role of technology readiness and context. Decision Sciences, 38(2), 277-308.
Meuter, M. L., Ostrom, A. L., Bitner, M. J., & Roundtree, R. (2003). The influence of technology anxiety on consumer use and experiences with self-service technologies. Journal of Business Research, 56(11), 899-906.
Milus, S. (2004). The Institutions need for comprehensive auditing strategies. Information Systems Control Journal, 6, 1-6.
Ministry of Industry and Minerals (MIM), (2013), Report of IT competency among accountants in Iraqi organisations.
Mithas, S., Ramasubbu, N., & Sambamurthy, V. (2011). How information management capability influences firm performance. MIS Quarterly, 35(1), 237.
Mohamed, E. K., & Lashine, S. H. (2003). Accounting knowledge and skills and the challenges of a global business environment. Managerial Finance, 29(7), 3-16.
Nance, W. D., & Straub, D. W. (1996). An investigation of task/technology fit and information technology choices in knowledge work. Journal of Information Technology Management, 7, 1-14.
Nunnally, J.C. (1978) Psychometric theory. 2nd Edition, McGraw-Hill, New York.
Pallant, J. (2011). SPSS survival manual: A step-by-step guide to data analysis using SPPS for the window (4th ed.). England: McGraw Hill Open University Press.
Parasuraman, A. (2000). Technology Readiness Index (TRI) a multiple-item scale to measure readiness to embrace new technologies. Journal of service research, 2(4), 307-320.
Parasuraman, A., & Colby, C. L. (2001). Techno-Ready Marketing: How and WhyYour Customers Adopt Technology. New York: Free Press.
Parasuraman, A., & Colby, C. L. (2015). An updated and streamlined technology readiness index: TRI 2.0. Journal of service research, 18(1), 59-74.
Pérez-López, S., & Junquera, B. (2013). The relation between IT competency and knowledge management processes and its mediators. Tourism & Management Studies, 9(1), 109-115.
Perry, S. (1990). Ideas for improving the transfer of learning. Adult Learning, 1 (7), 19-23.
Prahalad, C.K. & Hamel, G. (1990). The Core Competences of the Corporation. Harvard Business Review, May – June.
Rom, A., & Rohde, C. (2007). Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems, 8(1), 40-68.
Sekaran, U. (2000). The research method for business: a skill-building approach. New York: Johnwileg& Sons, Inc.
Sekaran, U. (2003). Research Method for Business, a Skill Building Approach. 4thed., New Delhi: John Wiley & Sons.
Singh, S. (2006). Cultural differences in, and influences on, consumers' propensity to adopt innovations. International Marketing Review, 23(2), 173-191.
Spector, P. E. (2006). Method variance in organisational research: truth or urban legend?. Organizational Research Methods, 9(2), 221-232.
Stone, D. N., Arunachalam, V., & Chandler, J. S. (1996). Cross-cultural comparisons: an empirical investigation of knowledge, skill, self-efficacy and computer anxiety in accounting education. Issues in Accounting Education,11(2), 345.
Summak, M. S., Ba?l?bel, M., & Samanc?o?lu, M. (2010). Technology readiness of primary school teachers: A case study in Turkey. Procedia-Social and Behavioral Sciences, 2(2), 2671-2675.
Tabachnick, B. G., & Fidell, L. S. (2007). Multivariate analysis of variance and covariance. Using multivariate statistics, 3, 402-407.
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The Influence of Technology Readiness on Information Technology Competencies and Civil Conflict Environment. (2018). Indian-Pacific Journal of Accounting and Finance, 2(2), 51-64. https://doi.org/10.52962/ipjaf.2018.2.2.48
