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The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended audit procedures. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs adoptions would be helpful to aid wider development of these technologies in internal audit functions.

To help develop the understanding of the factors that lead to successful adoption of GAS, this paper uses current theories that are seeking to better explain the various elements that constitute IT adoption processes. In particular, it makes use the “Unified Theory of Acceptance and Use of Technology” (UTAUT). UTAUT is used to structure the analysis of ten semi-structured, qualitative, interviews of key decision-makers in adoptions of CAATTS in internal audit functions in exploring the key factors that drove the successful adoption of these IT technologies. The most widely used CAATTs tools available to internal auditors is currently GAS. This study specifically focuses on GAS tools.

This paper explores the successful adoption of GAS in ten cases to draw out the general factors that appear to be essential elements that lead to successful adoptions. From this basis, the paper proposes an initial model, built on existing theories of IT adoption more generally, as a theoretical basis for GAS adoption by decision-makers in an internal audit setting to better understand what may be essential factors to their adoption decisions to be likewise successful. Results suggest that two constructs from UTAUT (performance expectancy and facilitating conditions) appear to be particularly important factors influencing successful adoptions of GAS in this domain. However, the UTAUT constructs of social influence and effort expectancy are not found by this study to be as important in this specific IT adoption domain. UTAUT also proposes four moderating factors that influence the constructs. This paper explores two of these moderators – experience and voluntariness – and shows that both are keys to the constructs application to this domain.

The paper examines the motivation for CAATTs adoption by internal auditors using the UTAUT framework commonly used in information system research but not so to date in this domain where there is professional guidance suggesting wider use of technology should be made compared to actual usage.

Given the growing importance of blockchain technology (BT), the authors use the unified theory of acceptance and use of technology (UTAUT), which posits that BT adoption intention depends on the complementarity between UTAUT and blockchain transparency (BTRAN) and examine it in a new setting: the boundary condition of perceived helpfulness.

The authors review the major conceptual literature on both UTAUT and BT to identify their principal common factors. They examine the complementarity between UTAUT and BTRAN and further test the moderating effect of perceived helpfulness. The authors used the PLS technique for data analysis because this technique can test the direct and interaction effects.

The complementarity between UTAUT and BTRAN strongly affects BT adoption intention. The authors further show that perceived helpfulness moderates the relationship between adoption intention and usage behavior. At high levels of perceived helpfulness, usage behavior increases rapidly with adoption intention.

The results indicate that UTAUT is a valuable theory to identify the determinants of adoption intention, confirming its robustness in blockchain-enabled supply chain management. The combination of UTAUT and BTRAN can contribute a plausible approach to the strategy literature: the complementarity effect might create more benefits than adopting a single practice.

The purpose of this paper is to perform a systematic review of articles that have used the unified theory of acceptance and use of technology (UTAUT).

The results produced in this research are based on the literature analysis of 174 existing articles on the UTAUT model. This has been performed by collecting data including demographic details, methodological details, limitations, and significance of relationships between the constructs from the available articles based on the UTAUT.

The findings indicated that general purpose systems and specialized business systems were examined in the majority of the articles using the UTAUT. The analysis also indicated that cross-sectional approach, survey methods, and structural equation modelling analysis techniques were the most explored research methodologies whereas SPSS was found to be the largely used analysis tools. Moreover, the weight analysis of independent variables indicates that variables such as performance expectancy and behavioural intention qualified for the best predictor category. Moreover, the analysis also suggested that single subject or biased sample as the most explored limitation across all studies.

The search activities were centered on occurrences of keywords to avoid tracing a large number of publications where these keywords might have been used as casual words in the main text. However, we acknowledge that there may be a number of studies, which lack keywords in the title, but still focus upon UTAUT in some form.

This is the first research of its type which has extensively examined the literature on the UTAUT and provided the researchers with the accumulative knowledge about the model.

This study aims to investigate the intention to use blockchain technology (BT) in the context of supply chain (SC) operations through an integrated technology adoption framework using two well-known models, the unified theory of acceptance and use of technology (UTAUT) and the technology acceptance model (TAM). Moreover, the study looked at the direct effect of TAM and UTAUT elements on attitude toward BT, as well as the role of attitude toward BT as a mediator between TAM and UTAUT elements and intention to use BT.

The study used a quantitative research method, and a structured questionnaire was used to gather primary data. The final sample, drawn using a convenience sampling that consisted of 273 managers from the Jordanian manufacturing sector. Structural equation modeling statistical method was conducted using the Smart PLS program to test hypotheses in the proposed study framework.

The study has provided intriguing results. It found that two UTAUT elements, namely performance expectancy and social influence and one TAM element, namely perceived usefulness, have a significant impact on the attitude toward BT. Besides that, the study found that attitude toward BT significantly mediated the relationship between UTAUT-TAM elements and intention to use BT. The findings revealed that three elements namely performance expectancy, social influence and perceived usefulness have statistical significance on intention to use BT through the mediation of attitude. Finally, there is a direct significant positive relationship between the attitude toward BT and intention to use it.

The study helps decision-makers, South Carolina practitioners and academics recognize the fundamental factors that increase manufacturing firms’ intentions to use blockchain in their SCs. This gives decision-makers a better understanding of why users accept or reject BT, as well as how to improve user acceptability through technological design. Future studies should seek for a bigger sample size and use random sampling techniques. Furthermore, the study should be replicated in other industries or developing countries to validate the findings.

There is a scarcity of studies identifying the factors that increase blockchain adoption intention in SCM and developing countries. This study differs in that it examines BT intention to use in the context of SC using an integrated technology adoption framework that uses two well-known models, UTAUT and TAM, whereas other studies typically use only one model/theory. Moreover, given the importance of attitude in behavior, this study also investigated the effect of TAM-UTAUT elements on attitude toward BT, as well as the role of attitude toward BT as a mediator between TAM and UTAUT elements and intention to use BT.

This paper aims to examine the factors that influence bank customers’ acceptance towards FinTech using the unified theory of acceptance and use of technology (UTAUT) model.

A survey was carried out, and a judgemental sampling method was used. Moreover, over 200 responses were gathered from individuals that were bank account holders. Besides, the literature on the factors that influence an individual acceptance towards FinTech using the UTAUT model was also reviewed as an effort to contribute towards the factors that are significant in predicting the acceptance of FinTech services.

The results of the study revealed that performance expectancy and effort expectancy are the main factors in determining the acceptance of FinTech services. Moreover, consumer innovativeness plays an important role in the acceptance of FinTech by bank users. In contrast, social influence and facilitating conditions were not the determinants of FinTech acceptance in Pakistan.

This study not only contributed to the theoretical extensions but also to practical implications, which would benefit the community of FinTech service providers in Pakistan.

The limitations of this study were two but are not limited to, firstly, the respondents which were taken among bank customers in Pakistan, confining its contribution to the narrowed perspective of Pakistan. Besides, this study also considers its contributions towards the use of the UTAUT in which the factors examined were specific, which may elucidate that the generalization of the findings only includes FinTech, where the UTAUT comes into play. This study is an eye-opener for the merging perspective of both the UTAUT and FinTech.

UTAUT is extended in the context of FinTech. Consumer innovativeness is incorporated in the context of the UTAUT model. Consumer innovativeness is yet to be tested and for that this study is a useful reference for academicians, policymakers and future researchers.

The purpose of this research is to investigate the key determinants of the adoption of internet banking in Jordan. The paper also attempts to validate the appropriateness of the Unified Theory of Acceptance and Use of Technology (UTAUT) within the context of internet banking.

A questionnaire was developed based on previous work in the areas of technology acceptance and internet banking. The questionnaire was distributed through three banks in Jordan to customers as they enter each bank's main office. Multiple regressions were utilized to evaluate the collected data.

The results of this study indicate that UTAUT provides a good foundation for future technology acceptance research. The three main predictors relevant to this study (performance expectancy, effort expectancy, and social influence) were significant and explained a significant amount of the variance in predicting a customer's intention to adopt internet banking. The results also indicate that gender moderated the relationships between the three independent variables and the dependent variable (behavioral intention).

This study did not follow‐up with respondents to determine if they actually adopted internet banking. Therefore, the results do not measure actual adoption.

This study is one of the first to utilize the Unified Theory of Acceptance and Use of Technology (UTAUT) to the technology acceptance domain. It also provides a broader view of the technology acceptance decision in that the study took place in a non‐English speaking culture (Arabic – Jordan).

This study aims to extend existing theories and fills research gaps regarding the acceptance and use of new technologies by consumers by exploring the adoption of app-cab services in India. Through the application and comparison of a unified theory of acceptance and use of technology (UTAUT) and UTAUT 2/expanded-UTAUT (E-UTAUT) models, this paper empirically tests the relationships between important constructs related to technology adoption, acceptance and utilization in India’s emerging economy.

In total, 612 responses to a questionnaire of active and regular users of app-cab services in India are examined. Path analysis and structural equation modeling presents interesting findings indicating that the expanded models have huge implications for the Indian app-cab industry.

This paper finds that the UTAUT 2/E-UTAUT models are a good fit for consumers and their behavior toward technology-based services. In particular, this study, one of the first of its kind, examines consumer acceptance and use behavior and identifies the factors that influence customer behavior with regard to new technology (app-cab services) in an emerging economy (India). Theoretical and practical implications are discussed.

Very few studies are available on app-cab adoption in emerging economies.

Technology acceptance is an incremental approach that has developed over the years. Taking technology acceptance or adoption literature into consideration, the paper aims to investigate the mediating role of adoption readiness, constructed on the basis of the unified theory of acceptance and use of technology (UTAUT), on the relationship between user resistance as well as user anxiety and attitude toward using a system.

In consideration of previous studies, the public personnel’s adaptation of electronic document management systems is within the scope of the present research. Gathering data from 262 administrative personnel working in a public university, explanatory and second-order confirmatory factor analyses were done for the UTAUT scale. In addition, reliability and construct validity were tested for each scale; UTAUT, user resistance, user anxiety and attitude toward using. Relationships among variables of the research were controlled by the measurement model and then the structural model was tested.

Confirming previous research, the scales of UTAUT, user resistance, user anxiety and attitude toward using were found to have acceptable reliability and internal consistency. In addition, the implications of the paper showed user resistance influenced attitude toward using indirectly, by affecting adoption readiness. It also indicated that adoption readiness fully mediated the relationship between user anxiety and attitude toward using.

Negative behavioral antecedents of UTAUT are the focus of the paper. Reducing the negative effects of resistance as well as anxiety of individuals on their attitudes using a system is emphasized in the technology acceptance literature. Furthermore, defining each dimension of UTAUT as a single construct, adoption readiness, and proving the intervening role of adoption readiness between user resistance, as well as anxiety, on the attitude toward using a system are contributions to the literature.

The purpose of this paper is to propose a model that examines the relationships among the five dimensions of the unified theory of acceptance and use of technology (UTAUT) toward the overall behavioral intentions (BIs); to use cashless payment systems in Thailand, which are practically based on the basic models and theories of consumer behavior such as the theory of reasoned action (TRA), theory of planned behavior (TPB) and technology acceptance model (TAM); and to explain the indirect effects between UTAUT and BIs to use cashless payment systems mediating by perceived risk and trust.

A total of 708 respondents, who have had an experience with a cashless payment system in Thailand, were selected using a stage sampling method. The data obtained from the participants were analyzed using a structural equation modelling approach.

The results of this paper reveal that UTAUT model, perceived risk and trust have all significant influences on BIs to use a cashless payment system. This suggests that consumers in Thailand adopt to specific financial technological innovation if they perceive that the risk is low and they can trust the system, especially if it is associated with a reliable online banking network.

The basic understanding of the UTAUT model that influences BIs to use cashless payment systems has been the focus of this current paper. This paper empirically examined the overall direct and indirect influences of UTAUT model and perceived risk, trust and BI to use. This current paper also expands the UTAUT theory by exploring several dimensions (i.e. performance expectancy, effort expectancy and social influence). Research findings reveal that effort expectancy can reduce perceived risk and increase trust in Thailand's cashless payment systems. This can generate more customer interest and engagement, as well as provide insights into customers' intentions in using a cashless payment system.

This article aims to extend the Unified Theory of Acceptance and Use of Technology (UTAUT) model to understand the factors affecting the usage behavior of Blockchain from accountants' and auditors’ perspectives and its impact on their performance.

A quantitative research approach employing a web-based questionnaire was applied, and the empirical data were gathered from 329 potential and current users of Blockchain in the accounting and auditing profession in Jordan. The analytical model was based on structural equation modeling (SEM) using AMOS 25.0.

The experimental findings of the structural path confirmed that performance expectancy (PE), social influence (SI), Blockchain transparency (BT) and Blockchain efficiency (BE) were significantly affecting individuals’ behavioral intention (BI) toward the use of Blockchain-based systems and helped to explain (0.67) of its variance. Also, BE has a positive significant impact on PE. Whereas, in contrast to what is anticipated, the influence of effort expectancy (EE) on BI was not supported. Additionally, users’ intentions were found to affect the actual usage (AU) behavior and helped to explain (0.69) of its variance. The outcome variables proposed in this study: knowledge acquisition (KACQ) and user satisfaction (USAT) were significantly influenced by the AU of Blockchain technology.

This study outlines practical implications for government, policymakers, business leaders and Blockchain service providers aiming to exploit the advantages of Blockchain technology (BCT) in the accounting and auditing context.

To the best of the authors’ knowledge, this article is one of the few studies that offer an evidence-based perspective to the discussions on the effect of disruptive and automated information and communication technologies (ICTs), on the accounting and auditing profession. It applies an innovative approach to analysis through the integration of UTAUT, contextual factors: BT and BE, besides two outcome factors: KACQ and USAT within its theoretical model. This study extends and complements the academic literature on information technology/information systems acceptance and use by providing novel insights into accountants' and auditors’ views.