This study investigated the effective factors on motivation of internal auditors to use of continuous auditing. Internal audit is one of the critical bases of control environment. Continuous auditing is designed to enable auditors to assessment in shorter period than th More
This study investigated the effective factors on motivation of internal auditors to use of continuous auditing. Internal audit is one of the critical bases of control environment. Continuous auditing is designed to enable auditors to assessment in shorter period than the previous and traditional model.Methodology of the research is survey, a standard questionnaire was used.The 151 questionnaires distributed and collected from the auditors and internal audit supervisors and managers and the random sampling method was used to fit. In four hypotheses of the research influences of effort expectancy, performance expectancy, facilitating conditions and the social influence impact on the motivation of internal auditors in the usage of continuous audit was examined.To analysis and process data structural equations were used. The results suggested there are significant relationship between all factors and motivation of the internal auditors in trying to use continuous auditing, except the effort expectancy. There is significant relationship between performance expectancy and motivation of the internal auditors to use of continuous positive and significant relationship.There is a significant negative relationship between facilitating conditions and motivation of the auditors to use of continuous internal audit and between social influence and motivation of internal auditors to use continuous auditing is a significant positive relationship.
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هدف از این پژوهش بررسی عوامل موثر بر پذیرش و استفاده از سیستم مدیریت یادگیری به نام وادانا توسط دانشجویان دانشگاه آزاد اسلامی واحد زاهدان بر اساس نظریه یکپارچه پذیرش و استفاده از فناوری بود. این پژوهش یک تحقیق کمّی و توصیفی از نوع همبستگی بر پایة مدل یابی معادلات ساختار More
هدف از این پژوهش بررسی عوامل موثر بر پذیرش و استفاده از سیستم مدیریت یادگیری به نام وادانا توسط دانشجویان دانشگاه آزاد اسلامی واحد زاهدان بر اساس نظریه یکپارچه پذیرش و استفاده از فناوری بود. این پژوهش یک تحقیق کمّی و توصیفی از نوع همبستگی بر پایة مدل یابی معادلات ساختاری بود. جامعه آماری پژوهش کلیه دانشجویان مقطع کارشناسی دانشگاه آزاد اسلامی واحد زاهدان بودند. نمونه آماری این پژوهش 185 شرکت کننده (65 مرد و 120 زن) بودند که به روش نمونه گیری در دسترس انتخاب شدند. جهت گردآوری داده ها، پرسشنامه ی ونکاتش و همکاران (2003) مورد استفاده قرار گرفت. داده ها با استفاده از نرم افزار SPSS و AMOS تجزیه و تحلیل شدند. نتایج نشان داد که انتظار عملکرد، شرایط تسهیل گر و انتظار تلاش با قصد رفتاری و رفتار استفاده دانشجویان در استفاده از وادانا رابطه مثبت و معناداری داشتند. همچنین نتایج نشان داد که تأثیر اجتماعی بر قصد رفتاری و رفتار استفاده دانشجویان تأثیر معناداری نداشت. نتایج این مطالعه به مسوولان دانشگاه آزاد اسلامی کمک می‌کند تا سیستم‌های یادگیری آنلاین کارآمدتری را آماده کنند که در شرایط اضطراری مانند همه گیری کرونا حیاتی می باشد.
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Purpose: The main objective of this research is to evaluate acceptance and use of Latin on-line data-bases among faculty members of Kermanshah universities based on UTAUT(Unified Theory of Acceptance and Use of Technology) theory.
Methodology: Analytic – descri More
Purpose: The main objective of this research is to evaluate acceptance and use of Latin on-line data-bases among faculty members of Kermanshah universities based on UTAUT(Unified Theory of Acceptance and Use of Technology) theory.
Methodology: Analytic – descriptive model is used. For data –gathering a questionnaire has been used. Statistical population include all faculty members (Razi university, medical science university and Islamic Azad university Kermanshah branch) totally 725 members. Stratified- random sampling was used and to determine the sample size. Morgan table was used. The sample size was 254 and totally 245 questionnaire was completed.
Findings: The findings indicate that the faculties have accepted on-line data base and use it extensively. It was determined that there is a significant relationship between performance expectancy, social influence, facilitating conditions, behavioral intention, voluntariness, anxiety, on –line acceptance variable; but there is no significant relationship between effort expectancy and acceptance. The findings also indicate that there is a significant relationship between gender and acceptance but there is no significant relationship between gender and online data base use. There is also a significant relationship between acceptance and use and faculty’s degree, but such a relationship. Does not exist either between age and use, or experience, acceptance and use.
Conclusion: Conclusion showed that acceptance for inclusion in activities and use of information and communication technology, online databases, especially in Latin Strategic and operational planning which components should be considered and the effectiveness of each component of this theory is how to be based on the strategic plan was necessary.
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