Naslov
Conceptual Model for Cloud Computing Acceptance in the Audit Profession [Konceptualni model prihvaćanja uslužnog računalstva u revizorskoj profesiji]
(Conceptual Model for Cloud Computing Acceptance in the Audit Profession)

Autori
Dobrinić, Dunja

Izvornik
Informatologia (1330-0067) 53 (2020), 3/4; 191-201

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
prihvaćanje računalstva u oblaku ; TAM ; TOE ; sigurnosni rizik ; usvajanje tehnologije ; prihvaćanje tehnologije
(cloud computing ; TAM ; TOE ; safety risk ; technology acceptance model)

Sažetak
The paper proposes a conceptual model of cloud computing acceptance. The model includes vari-ables from TAM (Technology Acceptance Model), TOE (Technology-organization-environ-ment) framework, and the security risk variable. This study aims to verify the suitability of the proposed model for measuring cloud computing acceptance by the auditors and auditors' assis-tants in the Republic of Croatia. For the purposes of the study, data were collected through a ques-tionnaire. The sample included 111 certified au-ditors and 28 auditing assistants. The structural equation modeling(SEM) method was used to an-alyze the data collected and evaluate the pro-posed model. The results confirmed the impact of perceived usefulness and time and complexity on the intention to use. The influence of image, education, perceived ease of use and security risk on perceived usefulness was confirmed, while the effect of perceived ease of use on the inten-tion to use did not prove significant. Constructs perceived usefulness, perceived ease of use, and time and complexity explain 31% of the variance in intention to use cloud computing. The paper outlines the limitations of the research as well as the scientific contribution.

Izvorni jezik
Engleski

Znanstvena područja
Računarstvo, Informacijske i komunikacijske znanosti

POVEZANOST RADA