An application to the accountants' information technology usage with the Theory of Reasoned Action

Abstract

An application to the accountants' information technology usage with the Theory of Reasoned Action The purpose of this study is to investigate underlying cause of accountants' information technology usage behaviour In this context, under the light of Theory of Reasoned Action that is developed by Ajzen and Fishbein, the relationship among the accountants attitude, subjective norms, intention (towards information technology usage) and information technology usage behaviors are analysed. The data is collected from 456 accountants via a questionnaire. As a result of regression analysis, it is found that accountants' intention towards information technology usage has a significant impact on information technology usage behaviour If the accountant's intention towards information technology usage behaviour is positive, his behaviour is also positive. However, attitude and subjective norms towards information technology usage have a statistically significant effect on the intention towards information technology usage. If the accountants' attitudes and subjective norms towards information technology are positive, their intention towards information technology usage is also positive.