ERP Software and Practicing Auditors: An Empirical Study Applying UTAUT Model

Abstract

The purpose of the study is to find out Information Technology challenges facing by practicing auditors using measurement variables used in the Unified Theory of Acceptance and Use of Technology (UTAUT) model. This research study has adopted the sequential mixed method research in which the exploratory qualitative study is conducted with the qualified practicing auditors across Kerala to identify various Enterprise Resource Planning (ERP) software using in their audit firms. The results of this exploratory study are then empirically tested with the 321 respondents from qualified practicing-auditor accountants in Kerala using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The findings reveal that there is a significant and positive relationship between variables used in the UTAUT model with practicing auditors. Thus, the results suggest that all the four constructs from UTAUT (performance expectancy, effort expectancy, social influence, and facilitating conditions) seem to be predominantly significant factors influencing practicing auditors.