The determinants of the acceptance of information technologies for the financial auditor in decision-making productivity
New technologies are leading current companies towards new management styles. This context causes a profound change in the audit framework in order to control the financial resources of companies. A new conception of the role of the auditor is called for.
This article proposes a conceptual model based on a theoretical crossover in the context of financial audit in a computerized environment. This model proposes the determinants of the acceptance of information technology that promote the decision-making productivity of the financial auditor.
Copyright (c) 2020 Abdelilah Berrada, Ali Boutayba
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
As far as copyright is concerned, the authors retain their copyright without restriction.