scholarly journals Accountants’ Behavioural Intention to Use Forensic Accounting Techniques for Fraud Prevention and Detection in Nigeria

2016 ◽  
Vol 3 (7) ◽  
pp. 364-381
Author(s):  
Efiong Efiong ◽  
Eme Joel ◽  
Inyang Inyang ◽  
Inyang O. Mbu-Ogar ◽  
Geraldine & Inyang ◽  
...  
Keyword(s):  
Behavioural Intention ◽  
Intention To Use ◽  
Fraud Prevention ◽  
Forensic Accounting

scholarly journals Mediation effect of collapse avoidance assurance on behavioural intention to use forensic accounting

2021 ◽  
Vol 8 (3) ◽  
pp. 146-152
Author(s):  
Nur Liyana Adila Azman
Keyword(s):  
Protection Motivation Theory ◽  
Behavioural Intention ◽  
Mediation Effect ◽  
Intention To Use ◽  
Protection Motivation ◽  
Motivation Theory ◽  
Fraud Prevention ◽  
Forensic Accounting ◽  
Willingness To Use ◽  
Legal Consequences

Forensic Accounting is a widely known technique for fraud prevention and detection. To date, the demand for forensic accounting is increasing, as well as the fraud level. However, some companies are reluctant to use forensic accounting to find guilty and face legal consequences such as liquidation or winding up. The two main theories of this study are the Protection Motivation Theory (PMT) and Forensic Accounting Theory. The two theories incorporate fraud treat appraisal and collapse avoidance assurance in forensic accounting to determine the behavioural intention to use forensic accounting. This study is expected to generate the best model to address the unwillingness to adopt forensic accounting services by industrial products and services companies. Therefore, this study may significantly contribute to the increase in companies' awareness and willingness to use forensic accounting in mitigating fraud or unethical activities.

Behavioural Intention to Use Building Information Modelling (BIM) among Community College Students in Malaysia

2020 ◽  
Vol 8 (1) ◽  
pp. 4-17
Author(s):  
Nor Akmal Mohamad ◽  
Madihah Khalid
Keyword(s):  
College Students ◽  
Community College ◽  
Community College Students ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Behavioural Intention ◽  
Intention To Use ◽  
Building Information Modelling ◽  
Information Modelling ◽  
Building Information

Building information modelling (BIM) is one of the new technologies being used in architectural and constructions projects. At present, BIM curricula are being taught in many Malaysian higher learning institutions, including at the certificate level in community colleges. Even though many studies have investigated behavioural intention to adopt BIM in the industrial setting, studies on the intention to use BIM among students during their training or learning have not received the same level of attention. This study, therefore, investigated the extent to which community college students are willing to accept and use BIM. Factors that influenced their behavioural intention to use BIM, as well as the relationship between the factors and intention to use were also examined. The Technology Acceptance Model (TAM) was used as the theoretical framework to guide the research, where students’ behavioural intention to use BIM was explained through their perceptions of its usefulness and ease of use, as well as their attitude towards BIM utilization in the classroom. A total of 144 community college students enrolled in the architecture programmes in Malaysia were selected as the sample using convenience sampling. The findings show that the students’ behavioural intention to adopt BIM is high. They also perceive BIM as useful and easy to use, and their attitude towards BIM usage appears to be positive. The regression model produced an adjusted R-squared value of 0.790 indicating that 79% of the total variance in the students’ intention to use BIM can be explained by the three independent variables, i.e., perceived usefulness, ease of use, and attitude. Keywords: Building information modelling, perceived usefulness, perceived ease of use, attitude, intention to use, behavioural intention, Technology Acceptance Model

scholarly journals Factors Affecting Teaching English as a Second Language (TESL) Postgraduate Students’ Behavioural Intention for Online Learning during the COVID-19 Pandemic

2021 ◽  
Vol 13 (6) ◽  
pp. 3524
Author(s):  
Melor Md Yunus ◽  
Wee Shin Ang ◽  
Harwati Hashim
Keyword(s):  
Online Learning ◽  
Survey Design ◽  
Behavioural Intention ◽  
Intention To Use ◽  
Postgraduate Students ◽  
Factors Affecting ◽  
Positive Effects ◽  
Performance Expectancy ◽  
Use Of Technology ◽  
Facilitating Conditions

Online learning has become essential in education as the spread of coronavirus 19 (COVID-19) pandemic has brought significant changes to the field. However, education should remain welcoming and supportive to all the learners as it is important to keep the students’ behavioural intention in any form of learning environment. Thus, this study is significant as online learning is leading the trend of education now. Past studies revealed that the factors of performance expectancy, effort expectancy, social influence, and facilitating conditions under the unified theory of acceptance and use of technology (UTAUT) model affect learners’ behavioural intention to use online learning. This study intended to identify the most significant factors that influence TESL postgraduate students’ behavioural intention towards the use of online learning during the COVID-19 pandemic. It also examined the relationship amongst the four factors and postgraduate students’ behavioural intention to use online learning. The participants consisted of 169 postgraduate students at a public university in Malaysia. To achieve the aim, the study utilized a survey design using a questionnaire. The results from regression analysis revealed that all of the factors have positive effects on postgraduate students’ behavioural intention to use online learning. Meanwhile, performance expectancy has the greatest influence on postgraduate students’ behavioural intention. Hence, this study concludes that the practicality and the usefulness of online learning should be highlighted by the authorities.

Behavioural Intention to Use Mobile Entertainment Services among Bangladeshi Students

2016 ◽  
Vol 8 (2) ◽  
pp. 38-53
Author(s):  
Qazi Mahdia Ghyas ◽  
Fumiyo N. Kondo
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Theory Of Planned Behaviour ◽  
Behavioural Intention ◽  
Intention To Use ◽  
Planned Behaviour ◽  
Tpb Model ◽  
Questionnaire Surveys ◽  
Acceptance Model ◽  
Improve Service Quality

This study aims to understand why the usage of mobile entertainment services (MES) among young Bangladeshis is negligible. The authors propose a modification of combined technology acceptance model (TAM) and the theory of planned behaviour (TPB) model with additional factors. Questionnaire surveys were conducted in Bangladesh among young adult mobile users. The authors analysed the data of 251 valid responses via four TAM–TPB models. The study model, based on a modified TAM–TPB framework, fits generally well for mobile entertainment services in Bangladesh. The three factors of perceived behaviour control, perceived value, and attitude are important determinants for intention to use mobile entertainment services, and perceived behavioural control has the strongest direct effect on attitude and indirect effect on behavioural intention. The results suggest that mobile companies need to strengthen their organizational and technical support systems and improve service quality and affordability to encourage young consumers to use MES.

Factors influencing the intention to use social media for work-related purposes at a South African higher education institution

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Liezel Cilliers ◽  
Willie T. Chinyamurindi ◽  
Kim Viljoen
Keyword(s):  
Higher Education ◽  
Social Media ◽  
South African ◽  
Education Institution ◽  
Behavioural Intention ◽  
Intention To Use ◽  
Higher Education Institution ◽  
Media Usage ◽  
Work Related ◽  
Use Of Social Media

Orientation: The rapid development of information communication technology (ICT) has changed much of contemporary society. ICT’s influence extends to the working context with ramifications not only for employees but also for the entire organisation.Research purpose: The primary purpose of this research was to investigate the behavioural intention of a sample of employees at a traditional higher education institution to make use of social media within the workplace.Motivation for the study: Social media has become a common tool within society for communication and networking purposes. An understanding of the factors that influence behavioural intention to use social media within the workplace can assist the organisation to better manage social media usage within the workplace.Research design, approach and method: The research adopted the positivism paradigm with a quantitative research approach. The data were analysed making use of exploratory factor analysis and multiple regression analysis. A traditional higher education institution was chosen as the research site for the study, relying on a convenience sample (n = 134) and data gathered using the work-related social media scale and behavioural intention to use scale.Main findings: Although most employees make use of social media for problem-solving and communication purposes already in the workplace, organisations should allow their employees to help manage their reputation on social media.Practical and managerial implications: An understanding of the factors that influence behavioural intention to use social media within the workplace can serve as a useful precursor for both employee and organisational-specific interventions. This study has specific relevance to the use of ICT platforms, such as social media, in traditional higher education institutions in South Africa. The study’s results are therefore useful to both employees as end-users and managers as drivers of such interventions in the workplace.Contribution: This study is one of the first within a South African work context to investigate social media usage in a traditional higher education institution and proposes a workplace social media usage framework (WSMUF) that helps not only employees but also the entire organisation to predict intention to use social media in the workplace.

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