认识对坦桑尼亚公共部门审计采用大数据准备程度的影响:评估 TAM 模型

Albert Moshi, Alfred Sife, George Matto
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引用次数: 0

摘要

大数据为从海量数据中提取有意义的见解提供了前所未有的机会,在审计领域发挥着举足轻重的作用。然而,大数据在坦桑尼亚公共部门审计中的应用仍然有限,这凸显了探索影响其采用准备程度的因素的必要性。本研究探讨了认识对审计师在公共部门审计中采用大数据的准备程度的影响。具体而言,研究重点关注技术接受模型(TAM)的两个关键因素,即感知易用性和感知有用性。数据是通过随机抽样技术从 221 名审计人员中收集的。使用部分最小平方结构方程模型进行了确认性因素分析。研究结果表明,对大数据采用准备情况的认识在影响大数据技术的感知易用性和感知有用性方面起着至关重要的作用。认识水平越高,感知有用性和感知易用性就越高,因此,感知有用性被认为是大数据采用准备程度的主要预测因素。研究得出结论,让审计人员更深入地了解大数据及其在公共部门审计中的实际应用,可以显著提高他们采用大数据的准备程度。具体而言,研究结果表明,提供有针对性的培训计划、讲习班和研讨会,以提高审计人员对大数据技术及其潜在益处的认识和了解,将是促进大数据应用就绪程度的有效策略。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effect of Awareness on Big Data Adoption Readiness in Public Sector Auditing in Tanzania: Assessing TAM Model
Big data plays a pivotal role in auditing by unlocking unprecedented opportunities to extract meaningful insights from vast volumes of data. However, the usage of big data in public sector auditing in Tanzania is still limited, highlighting the need to explore the factors that influence its adoption readiness. This study explores the effect of awareness on auditors’ perception towards big data adoption readiness in public sector auditing. Specifically, it focuses on two key Technology acceptance model (TAM) factors, which are perceived ease of use and perceived usefulness. Data were collected from a sample of 221 auditors by using random sampling technique. Confirmatory factor analysis using Partial least square structural equation modelling performed the analysis. The findings revealed that awareness on big data adoption readiness plays a crucial role in shaping the perceived ease of use and perceived usefulness of big data technology. Higher levels of awareness are associated with increased perceived usefulness and perceived ease of use and consequently perceived usefulness was found as a major predictor of big data adoption readiness. The study concludes that empowering auditors with a deeper understanding of big data and its practical applications in public sector auditing could significantly increase their adoption readiness. Specifically, the findings suggest that providing targeted training programs, workshops, and seminars to enhance auditors' awareness and knowledge of big data technologies and their potential benefits would be an effective strategy to promote the readiness for big data adoption.
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