The determinants of the acceptance of information technologies for the financial auditor in decision-making productivity

  • Abdelilah Berrada Moroccan School of Engineering
  • Ali Boutayba Mohamed V University of Rabat – Morocco
Keywords: financial audit, new technologies, decision productivity

Abstract

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.

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Published
2020-09-15
How to Cite
Berrada, A., & Boutayba, A. (2020). The determinants of the acceptance of information technologies for the financial auditor in decision-making productivity. International Journal of Accounting, Finance, Auditing, Management and Economics, 1(2), 23-51. https://doi.org/10.5281/zenodo.4019665
Section
Articles