Analysis of the determinants of digital technology adoption in Moroccan audit firms: development of an explanatory conceptual model

Abstract

The exponential evolution of technology has brought about many changes in the way businesses operate, including audit firms. Digitalization, once considered an optional choice, has become a major strategic issue. Thus, thanks to the traditional literature review approach, this study examines the theoretical foundations and conceptual frameworks around technology adoption. Indeed, this article presents a preliminary conceptual model to the context of audit firms in Morocco, based on the theoretical model of UTAUT (Venkatesh et al., 2003) and a thorough theoretical model. The objective is to identify the determinants of the adoption and use of digitalization in these firms. Aspects such as the removal of paper, the use of computer equipment and the accelerated exchange of data are among the new technologies that influence these firms. Understanding the factors that motivate these firms to adopt digitalization is still unknown. This conceptual model aims to provide information on the different determinants of digitalization in audit firms in Morocco, by providing an overview of the key elements necessary for its effective implementation and use.

Keywords: Digitalization; Adoption of new technology; Digital transformation; UTAUT; Audit firm.

JEL Classification: M10, M42,

Paper type: Theoretical Research