Planlı Davranış Teorisi (PDT) İle Muhasebecilerin Bilgi Teknolojisi Kullanımına Yönelik Bir Uygulama (An Application to the Accountants Information Technology Usage with the Theory of Planned Behavior)

Abstract

In this study, accountants’ attitudes, subjective norms, behavioral controls that affect their intention towards information technology usage, and the impact of intention on usage behavior were investigated. We used the Theory of Planned Behavior which is a a social psychology-based theory. This theory have enlightened several studies in different fields. In the model formed in the light of literature review, the data obtained from 456 accountants via questionnaire was analyzed by using regression to test relationship among variables. In accordance with the literature, findings show that attitude, subjective norm and perceived behavioral control have statistically significant effect on accountants’ intention towards information technology usage. Also, intention has statistically significant effect in determination of the information technology usage. However, it is concluded that perceived behavioral control doesn’t have statistically significant effect on usage behavior.

Keywords: Theory of Planned Behavior, accountant, information technology, behavior

JEL Classification: M15, M40, M00