Conceptual model for cloud computing acceptance in the audit profession

Q3 Social Sciences

Informatologia Pub Date : 2020-12-30 DOI:10.32914/I.53.3-4.6

Dunja Dobrinić

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引用次数: 2

Abstract

The paper proposes a conceptual model of cloud computing acceptance. The model includes variables from TAM (Technology Acceptance Model), TOE (Technology-organization-environment) framework, and the security risk variable. This study aims to verify the suitability of the proposed model for measuring cloud computing acceptance by the auditors and auditors' assistants in the Republic of Croatia. For the purposes of the study, data were collected through a questionnaire. The sample included 111 certified auditors and 28 auditing assistants. The structural equation modeling (SEM) method was used to analyze the data collected and evaluate the proposed model. The results confirmed the impact of perceived usefulness and time and complexity on the intention to use. The influence of image, education, perceived ease of use and security risk on perceived usefulness was confirmed, while the effect of perceived ease of use on the intention to use did not prove significant. Constructs perceived usefulness, perceived ease of use, and time and complexity explain 31% of the variance in intention to use cloud computing. The paper outlines the limitations of the research as well as the scientific contribution.

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审计行业接受云计算的概念模型

本文提出了一个云计算接受的概念模型。该模型包括TAM(技术接受模型)、TOE(技术-组织-环境)框架和安全风险变量的变量。本研究的目的是验证拟议模型的适用性，以衡量克罗地亚共和国审计员和审计员助理对云计算的接受程度。为了研究的目的，数据是通过问卷调查收集的。样本包括111名注册审核员和28名审计助理。采用结构方程建模(SEM)方法对所收集的数据进行分析，并对所提出的模型进行评价。结果证实了感知有用性、时间和复杂性对使用意图的影响。形象、教育程度、感知易用性和安全风险对感知有用性的影响得到证实，而感知易用性对使用意图的影响不显著。结构感知有用性、感知易用性、时间和复杂性解释了31%的使用云计算意图差异。本文概述了该研究的局限性以及科学贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Informatologia Social Sciences-Law

自引率

0.00%

发文量

审稿时长

16 weeks

期刊介绍： INFORMATOLOGIA is scientific journal which is dealing with general and specific problems in scientific field of Information Science. INFORMATOLOGIA publishes scientific and professional papers from information and communication sciences, which are refering to theory, technology and praxis of information and communication, education, communication science, journalism, public relations, media and visual communication, organisation and translotology and papers from related scientific fields. INFORMATOLOGIA is beeing published over thirty years and it gathers prominent experts in field of Information and Communication Science. The journal is published four times a year and it publishes scientific papers.