Future-proofing the public accounting profession: developing a model of technology acceptance for public accounting firms

• Main Authors: Tugas, Florenz C., Tullao, Tereso S., Jr
• Format: text
• Published: Animo Repository 2024
• Subjects: ethical perception; public accounting firms; teamwork competence; technology acceptance model; technology readiness
• Online Access: https://animorepository.dlsu.edu.ph/ber/vol34/iss1/7
• Institution: De La Salle University

This study aims to develop a socio-technical model of technology acceptance for public accounting firms in the Philippines. To do this, human construct (teamwork competence [TC] and technology readiness [TR]) and belief construct (ethical perception [EP]) were incorporated in the 1989 technology acc...