Designing a Model of Auditors’ Perceptions Regarding the Adoption of Emerging Technologies from the Perspective of Members of the Iranian Association of Certified Public Accountants
Keywords:
Auditors’ perceptions, adoption of emerging technologies, members of the Iranian Association of Certified Public AccountantsAbstract
The present study aimed to design a model of auditors’ perceptions regarding the adoption of emerging technologies from the perspective of members of the Iranian Association of Certified Public Accountants. In this regard, the main research question was formulated as follows: How can a model of auditors’ perceptions regarding the adoption of emerging technologies be designed from the perspective of members of the Iranian Association of Certified Public Accountants? To answer the research question, a mixed-methods approach incorporating both qualitative and quantitative methods was employed. Research data were collected through interviews. The statistical population consisted of experts, university faculty members, and specialists in the field of accounting with no predetermined limit, among whom 23 participants were selected until theoretical saturation was achieved. The sampling method was snowball sampling, and the primary data were collected through interviews. The findings indicated that four categories emerged as the core categories, including technological health and efficiency, the relationship between technology and auditing standards, organizational culture within the accounting community, and the level of organizational support and collaboration. The remaining categories were classified into five groups for the presentation of the conceptual model, including causal conditions (4 categories), contextual conditions (4 categories), intervening conditions (4 categories), strategies (4 categories), and consequences (4 categories). Subsequently, based on the indicators, dimensions, concepts, and categories of the proposed model, a 96-item questionnaire was developed. Based on the collected data, the relationships within the proposed model were examined, and the results ultimately demonstrated the significance of the relationships and components of the proposed model.
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Copyright (c) 2025 Azam Gharibi (Author); Ali Nemati; Babak PourBahrami (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
