INFORMATION TECHNOLOGY USAGE OF ACCOUNTANTS

Abstract

The purpose of this article is to investigate the reasons behind the information technology (IT) usage of accountants. On this account in the study, based on the Theory of Reasoned Action developed by Ajzen and Fishbein, attitude-subjective norms-intention and behavior relation is investigated. The effect of attitude and subjective norms towards IT usage behavior on the intention towards IT usage behavior, and the effect of intention towards IT usage behavior on IT usage are investigated. For this purpose, the data is obtained from 456 accountants via a questionnaire. As a result of the regression analysis, it may be determined that the intention towards IT usage behavior has a statistically significant impact on IT usage behavior. If the intention towards IT usage is positive, behavior is also positive. Attitude and subjective norms towards IT usage behavior also have a statistically significant impact on the intention towards IT usage behavior. If an individual’s attitude and subjective norms towards IT usage is positive, the intention towards IT usage is also positive.