scholarly journals Impact of Information Communication Technology Competency Among Auditing Professionals

2021 ◽  
Vol 8 (2) ◽  
pp. 38-47
Author(s):  
M. M. Thottoli
Keyword(s):  
Communication Technology ◽  
Structural Equation ◽  
Information Communication Technology ◽  
Equation Modeling ◽  
Information Communication ◽  
Junior Staff ◽  
Audit Firms ◽  
Ict Training ◽  
The Impact ◽  
Ict Competencies

The objective of this study is to find out the influence of Impact of Information Communication Technology competencies and Information Communication Technology Training among auditing professionals. This paper proposes a defined set of survey questionnaires to measure Information Communication Technology (ICT) competency and ICT Training variables. The sample size focuses on junior qualified professional auditors who were selected based on their experience in the field of accounting or auditing. The sample of population consists of individual practicing auditors from small audit firms in Kerala. Data were analyzed using partial least squares structural equation modeling approach (PLS-SEM). Expectedly, ICT competencies among auditing professionals and their ICT training are imperative among junior auditing professionals for auditing in a computer-based environment. The impact of audit efficiencies, ensuring client's fair financial statements, and timeliness of audit tasks were achieved by auditing professionals with ICT competencies and ICT training. This is important not only for junior staff, but also for lead auditors who have the authority to sign audit reports. The value of the research studies lies with a comprehensible examination of findings of various previous studies and enlightened commentaries on ICT enabled audit practice by sole proprietorship practicing audit firms, mainly in rural locations. In addition, such scientific method of understanding the implications of ICT enables auditing which involved in auditing professional policy makers intervention.

Characteristics of information communication technology and audit practices: evidence from India

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammed Muneerali Thottoli ◽  
Thomas K.V.
Keyword(s):  
Communication Technology ◽  
Information Communication Technology ◽  
Negative Relationship ◽  
Information Communication ◽  
Content Type ◽  
Management Interventions ◽  
Audit Firms ◽  
Ict Adoption ◽  
Ict Training ◽  
The Relationship

Purpose The purpose of this study is to investigate the relationship between characteristics of information communication technology (ICT, adoption, confidence, competency and training) and auditing practices. The paper further explained the significance of the auditing practices, evaluated the relationship between ICT characteristics (adoption, confidence, competency, training) and auditing practices. Design/methodology/approach The study adopts a quantitative approach, where a set of questionnaires was developed by making necessary adaptations to available scales/items. Data were collected from practicing chartered accountants in Kerala targeting 89 respondents from various professional auditing firms. The results were analyzed using Statistical Package for the Social Sciences and structural equation modelling-partial least squares statistical tools. Findings The findings confirmed that there is a positive relationship between three components of ICT factors on audit practice, namely, ICT adoption, ICT competency and ICT training, whereas the factor, ICT confidence has a negative relationship with audit practice. Thus, the availability of ICT-competent staff, their practical ICT knowledge, sufficient and adequate ICT training assist audit firms from doing audit by implementing customized audit software for audit practice. Research limitations/implications A limitation of the study is that limited variables of ICT on audit practice are taken in the model. Refinement of the model and the variables (such as ICT challenges), ICT perceived benefits and the unified theory of acceptance and use of technology (UTAUT) model used provide an opportunity for future research. Practical implications The barriers facing by non-big four audit firms (especially sole proprietorship and limited liability partnership firms) faces ICT challenges requires intense management interventions to be self-equipped for the current information technology (IT) world and to facilitate and to ensure fairness of financial statements to the stakeholders that strongly links auditors advance IT skills and available firms resources to investment and adopt audit software for the benefits of the audit firms. Originality/value The paper upstretched some of the ICT challenges that will assist as points, which have been helpful for future researchers, and have provided accounting and auditing professionals, auditing professional institutions and their management, government, tax officials, policy makers, auditing software vendors and other stakeholders the bases for encouraging ICT adoption.

Promoting Information Communication Technology Adoption and Acceptance for Aging-in-Place: A Randomized Controlled Trial

2019 ◽  
pp. 073346481989104 ◽  
Author(s):  
Sajay Arthanat
Keyword(s):  
Older Adults ◽  
Randomized Controlled Trial ◽  
Communication Technology ◽  
Controlled Trial ◽  
Aging In Place ◽  
Information Communication Technology ◽  
Control Group ◽  
Information Communication ◽  
Randomized Controlled ◽  
Ict Training

The prevailing digital divide along with barriers to information communication technology (ICT) adoption among older adults is well elucidated. To contribute evidence on ICT education, a 2-year randomized controlled trial verified the long-term effect of a novel individualized ICT training program for older adults in demographic cohorts who are known to underutilize ICT ( n = 42 in the training and n = 43 in a control group). Mixed-model repeated measures analysis of data was conducted from baseline and 6-month intervals ( df = 4, 1) post training. Older adults in the training group engaged in a wide range of leisure ( p = .03), health management ( p = .006), and instrumental activities of daily living ( p = .02) significantly more than those in the control group. They also reported significantly enhanced technology acceptance and sustained sense of independence in key ICT-based activities. The study supports the implementation of one-on-one ICT training programs to promote access and utilization of digital resources for aging-in-place.

scholarly journals Assessment of the impact of Smartphone Technology on Tour Guide Performance in Kenya

2019 ◽  
Vol 7 (2) ◽  
pp. 30 ◽  
Author(s):  
Kabii Francis ◽  
John K. M. Wandaka ◽  
Naghea Jilo
Keyword(s):  
Communication Technology ◽  
Information Communication Technology ◽  
Tourism Industry ◽  
Information Communication ◽  
Chi Square ◽  
Tour Guides ◽  
Time Interaction ◽  
Smartphone Technology ◽  
The Government ◽  
The Impact

Several studies have been conducted to examine the influence of technology on the travel and tourism industry. However, there exists limited literature on the adaptation and usage of Smartphone technology by Kenyan tour guides, a gap this study sought to address. The objective of the study was to examine the effect of Information Communication Technology (ICT) on tour guiding performance in Kenya, investigate the effect of smartphone usage on the guides’ performance and finally, explore the possibility of adoption smart guiding techniques by Kenya’s tour guides. The study used descriptive methods and target practicing tour guides as the respondents. The data collected was analyzed using the Pearson’s Chi-square test of independence. The findings indicated Smartphone technology positively influenced guides, performance (χ2=65.025;df 2; P<0.05).The study concluded that smartphone and information communication technology have significantly influenced guides performance and hence recommend to the government and other stakeholders to invest more in infrastructure that supports smart destinations, which offer interactive pre-tour services, during the tour and post-tour experiences. Innovation on applications that support real-time interaction with attractions, accommodation and financial institutions is recommended.

scholarly journals Primary School Teachers Perceptions Regarding ICT Usage And Equipment In Kuwait

2011 ◽  
Vol 8 (1) ◽  
pp. 55-62
Author(s):  
Ghazwa Alharbi
Keyword(s):  
Communication Technology ◽  
Primary Schools ◽  
Information Communication ◽  
School Teachers ◽  
Primary School Teachers ◽  
Teachers Perceptions ◽  
High Quality Education ◽  
Ict Training ◽  
The Impact

Education institutions around the world have seen rapid advances in ICT (Information Communication Technology) within the classroom since the mid 90s. Kuwait has realized the need for a high quality education system, and has seen huge increases in government funding for schools over the last 10 years. However, Kuwaits spending on technology and ICT has attracted little research regarding the impact it has had on students and teachers. For this reason, this study aimed to discover how useful ICT is within classes in Kuwait. The research used qualitative research to focus on 14 teachers from three different primary schools in Kuwait. The study focused on the amount of ICT that is used within Kuwaiti schools and the quality of ICT training provided for teachers. The study found that teachers lacked sufficient training in ICT usage as a teaching aid. Findings also revealed that programs provided by the primary schools in Kuwait were too basic and that further investment is required

scholarly journals The Effect of ICT Acceptance on Kindergarten Parents’ Empowerment: Deliberative Belief as the Mediator

2018 ◽  
Vol 7 (6) ◽  
pp. 37
Author(s):  
Chun-wen Lin
Keyword(s):  
Structural Equation Modeling ◽  
Systems Theory ◽  
Communication Technology ◽  
Structural Equation ◽  
School Administrators ◽  
School Governance ◽  
Equation Modeling ◽  
Information Communication ◽  
Technical Systems ◽  
The Relationship

The primary aim of this study was two-fold: 1) to identify information communication technology (ICT) acceptance of kindergarten parents that influence parents&rsquo; deliberative belief and empowerment by applying the socio-technical systems theory as theoretical framework; and 2) to examine the mediated effect of deliberative belief between ICT acceptance and empowerment. A total of 949 elementary school and kindergarten parents in Taiwan were asked to complete questionnaire about their ICT acceptance, deliberative belief, and empowerment. Structural equation modeling (SEM) was utilized to evaluate the validity of structural/ latent model. The results revealed that deliberative belief, mediate the relationship between the ICT acceptance and empowerment among parents. ICT acceptance had effect on deliberative belief, and deliberative belief had the effects on empowerment. According to this information, it is recommended that school administrators should encourage parents and teachers together to improve and enhance their deliberative belief, ICT acceptance that may lead to more positive parents&rsquo; empowerment in school governance.

scholarly journals The impact of information communication technology (ICT) on economic growth: A case for South Africa

2015 ◽  
Vol 12 (2) ◽  
pp. 399-407
Author(s):  
Zitsile Zamantungwa Khumalo ◽  
Itumeleng Pleasure Mongale
Keyword(s):  
Economic Growth ◽  
South Africa ◽  
Communication Technology ◽  
Information Communication Technology ◽  
Impulse Response Function ◽  
Positive Association ◽  
Causality Analysis ◽  
Information Communication ◽  
Dynamic Relationship ◽  
The Impact

This paper investigates the impact of Information Communication Technology on economic growth in South Africa. The study intends to establish correlation in a developing country such as South Africa where the existence of such a relationship has not been distinctly determined. The model is estimated by using the cointegration and causality analysis and the interrelationships among the variables will be captured by employing the Johansen Cointegration method. The Generalized Impulse Response Function is also introduced to further explore the dynamic relationship among the variables. The results exhibit the incidence of a positive association between Information Communication Technology and economic growth

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