Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies

Description

The rapidly evolving nature of emerging technologies, and the transformative and disruptive tendencies offered by these are reshaping professional activities, operations and functions as well as value creation. Exploring the wide ranging implications of the use of multiple emerging technologies by professional accountants, Social Media and Cloud Technology Use in Accounting providing illuminating insights in an exploratory study that reviews emerging technologies within an developing economy. Femi Oladele and Timothy Oyewole present a robust analysis of the literature surrounding established concepts and constructs within Accounting and explore changes for training and the wider framework for all areas of Accounting practice.The results of an in-depth predictive and interpretive value-analyses of Accountants Training Framework (ATF) and Perception (PCT) on professional accountants use of SoMoClo technologies are presented. The book offers reviews of existing theories presented alongside a brand new theoretical framework, drawing on interdisciplinary approaches to define new conceptual understandings of this fast moving business area. Cover Social Media, Mobile and Cloud Technology Use in Accounting Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies Copyright Table of Contents List of Figures List of Tables List of Selected Abbreviations/Acronyms Definitions of Selected Terms 1. Introduction Background Research Motivation 2. Literature Discourse Conceptual Review Accountants Accountants' Training Framework Academic Accounting Education Professional Accounting Education Accountants' Professional Qualification Accounting Accounting Profession International Education Standards Expectation Gaps Professional Competence Technology Social Media, Mobile and Cloud Technology Social Media Mobile Technology Cloud Technology Theoretical Review Theories of Use and Technology Adoption Diffusion of Innovation Theory Expectancy Theories Technology Acceptance Model Unified Theory of Acceptance and Use of Technology Uses and Gratifications Theory Other Technology Use Theories Theories of Learning and Knowledge Theoretical Considerations Perception Proposed Theory Empirical Review SoMoClo Technology and Its Professional Accounting Uses Competence Comparison Accountants' Training Framework and Competence Factors Influencing Technology Use Summary of Empirics 3. Study Significance of the Study Scope of the Study Research Objective and Questions Research Hypotheses Methodology Research Design Population, Sampling Techniques and Sample Size Sources, Collection of Data and Research Instrument Definition and Measurement of Variables Data Analysis Techniques Techniques for Objectives and Hypotheses Testing Proposed Technique for Theory Testing Specific Objective One Specific Objective Two Specific Objective Three Specific Objective Four Conceptual Framework for Analysis Results Data Overview Response Statistics Device Preference Specialty and Area of Expertise Gender Age Experience and Membership of PAOs Academic Qualification Professional Qualification Accountants' Training Framework Perception WRA Framework Objective 1: Use of SoMoClo Technologies amongst Professional Accountants Institutional Adoption of Technology Use of Social Media Use of Mobile Technology Use of Cloud Technology Reciprocity and Correlations on the Use of SoMoClo Technologies Objective 2: IES and Technology Competence of Professional Accountants Descriptives Test of First Hypothesis Objective 3: ATF and Technology Competence Objective 4: Predictability of ATF and PCT on Use of SoMoClo Technologies Interpretive Value-analyses on Use of SoMoClo Technologies Academic Qualification Professional Qualifications Model Specification Prediction of the Use of Social Media Technology Prediction of Use of Social Media Applications Prediction of Behavioural Intention to Use Social Media Technology Prediction of the Use of Mobile Technology Prediction of the Use of Mobile Application Prediction of the Use of Mobile Device Prediction of Behavioural Intention to Use Mobile Technology Prediction of the Use of Cloud Technology Prediction of Use of Cloud Services Prediction of Behavioural Intention to Use Cloud Technology Test of Second Hypothesis Hypothesis for Social Media Hypothesis for Mobile Application Hypothesis for Mobile Device Hypothesis for Cloud Technology Summary and Conclusions Further Thoughts Recommendations Further Studies Acknowledgements References Index