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Group 2 Presentation

Chan Ying, Sarah 12001058 Cheung Chor Ying, Angela 11014431 Wan Ka Wai , Sean 11008199. Group 2 Presentation. Topic: C12 Journal An empirical study on different factors influencing information technology adoption for auditing purposes : A case study of a banking organization.

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Group 2 Presentation

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  1. Chan Ying, Sarah 12001058Cheung Chor Ying, Angela 11014431Wan KaWai, Sean 11008199 Group 2 Presentation Topic: C12 Journal An empirical study on different factors influencinginformation technology adoption for auditing purposes: A case study of a banking organization

  2. Introduction • Research background: Investigated whether an easy and comprehensive information technology (IT) infrastructure could contribute on auditing system in Iranian business society.

  3. Introduction • Survey designs and distributes Questionnaire based on technology adoption method (TAM) among employees of bank MelliIran

  4. Introduction • Definition : The Technology Acceptance Model (TAM) is an information systems theory that models how users come to accept and use a technology. The model suggests that when users are presented with a new technology, a number of factors influence their decision about how and when they will use it

  5. Introduction • What is the research objective?

  6. Introduction • Why this is the research objective?Reason? Since…….

  7. Research Method

  8. Research Method • 2a. Model-Technology Acceptance Model (TAM) • The model suggests that when users are presented with a new technology, a number of factors influence their decision about how and when they will use it.

  9. Research MethodHow they develop? The effect of these Factors on adoption of information technology in bank sector • 1.perception in usefulness of using information technology • accepting recent advances of information technology for internal auditing.   • 3. accepting IT • 4. ease of IT implementation.  • 5. accepting IT for internal auditing • 6. confidence that IT features could completely address auditors’ needs

  10. Research Method

  11. Research Method • 2b.Questionnaire • 1. Personal characteristics of participants • 1.(a) Educational background • 1.(b) Area of studies • 1.(c) Years of job experience

  12. Research Method • 2b.Questionnaire • 2. Frequency of the responses for the first hypothesis • 2.(a) How IT has increased auditors’ Performance • 2.(b) How IT is useful for auditors • 3.Frequency of the responses for the second hypothesis • 3.(a) Learning IT is easy for auditors • 3.(b) Implementing IT is easy for auditors • 4.Frequency of the responses for the third hypothesis • 4.(a) IT characteristics are sufficient for auditors • 4.(b) IT characteristics cover auditors’ needs

  13. Research Method • 2c. sampling technique, and statistical methods sampling technique • This survey uses convenience sampling • Involves selecting haphazardly those cases that are easier to obtain • conducted in banking sector. • All of participants are aged above 30 years old, most of them hold university degrees and they were enrolled in related subject areas.

  14. Research Method

  15. Research Method statistical methods • Student's t-test • A t-test is any statistical hypothesis test in which the test statistic follows a Student's t distribution if the null hypothesis is supported. It can be used to determine if two sets of data are significantly different from each other, and is most commonly applied when the test statistic would follow a normal distribution if the value of a scaling term in the test statistic were known. When the scaling term is unknown and is replaced by an estimate based on the data, the test statistic (under certain conditions) follows a Student's t distribution. • From http://en.wikipedia.org/wiki/Student's_t-test

  16. Result findings and interpretation

  17. Result findings • 68 people’s personal characteristics • Age21% of the participant aged 30-40 79% were 40 to 50 years old • Years of job experienceMost of the participants have worked between 10 and 15 years

  18. Result findings • Educational Background and Area of studies

  19. Three hypotheses • 1. There is a meaningful relationship between good perceptions in usefulness of using information technology and accepting recent advances of information technology for internal auditing. • 2. There is a meaningful relationship between accepting IT and ease of IT implementation. • 3. There is a meaningful relationship between accepting IT for internal auditing and confidence that IT features could completely address auditors’ needs.

  20. Frequency of the responses for thefirst hypothesis

  21. Frequency of the responses for thesecond hypothesis

  22. Frequency of the responses for thethird hypothesis

  23. Interpretation of the results • T-student tests are used to examine three main hypotheses: 1. There is a meaningful relationship between a good perception in usefulness of using information technology and accepting recent advances of information technology for internal auditing. 2. There is a meaningful relationship between accepting IT and ease of IT implementation. 3. There is a meaningful relationship between accepting IT for internal auditing and confidence that IT features could completely address auditors’ needs. • Kruskal-Wallis testis used to find the effects of educational background, age and job experience on this questionnaire

  24. T-student tests Method • 1ststep: Assign a value for each seven components, i.e. Completely disagree = 1, Somewhat disagree = 2, …,Completely agree = 7 and measure the average of each responses. • 2ndStepwe consider null hypothesis as follows,H0: μ≤4 H1: μ>4

  25. T-test for the first hypothesis • 1st hypothesis: Relationship between a good perception in usefulness of IT implementation and accepting recent advances of IT • null hypothesis: relationship does not exit alternative hypothesis: relationship exists • relationship existsbecause:The results of t-student test is equal to 14.994 and p-value=0.000-> t-student is well above the critical value, 2.074 -> reject the null hypothesis -> there is a relationship between a good perception in usefulness of IT implementation and accepting recent advances of IT and auditors with good perception on IT are able to take advantage of recent advances of IT in their auditing skills.

  26. T-test for the second hypothesis • 2nd hypothesis: Relationship between accepting IT and ease of IT implementation • null hypothesis = relationship does not exit alternative hypothesis = relationship exists • relationship existsbecause: The results of t-student test is equal to 12.868 and p-value=0.000-> Since t-student is well above the critical value, 1.632-> reject the null hypothesis -> ease of IT implementation could create motivation among auditors to automate their traditional skills.

  27. T-test for the third hypothesis • 3rdhypothesis:Relationshipbetween accepting IT for internal auditing and confidence that IT features could completely address auditors’ needs • null hypothesis = relationship does not exit alternative hypothesis = relationship exists • relationship does not exist because: • The results of t-student test is equal to 0.267 and p-value=0.791->cannot reject the null hypothesis -> people may be unsure on whether IT features could help them accomplish their tasks but still take advantage of recent advances of IT for auditing programs.

  28. The impact of personal characteristics on responses • Kruskal-Wallis test • Find the effects of educational background, age and job experience on this questionnaire • null hypothesis = no meaningful relationship between these issues and their responses to our questionnaire

  29. Educational background • From the results of Table 1, Chi-square value is equal to 13.056 with P value=0.001 • -> reject the null hypothesis -> educational background plays an important role on our survey

  30. Effect of age • From the results of Table 2,Chi-square value is equal to 2.044 with P-value=0.153 • -> cannot reject the null hypothesis -> age does not play any impact on our survey

  31. Impact of job experience: • From the results of Table 3,Chi-square value is equal to 2.569 with P-value=0.766 • -> cannot reject the null hypothesis-> job experience does not influence on our survey.

  32. Conclusion • In this survey, we have investigated whether an easy and comprehensive IT infrastructure could contribute on auditing system in Iranian banking sector. • The results of our survey have indicated thatthere was a relationship between a good perception in usefulness of IT implementation and accepting recent advances of IT and auditors with good perception on IT are able to take advantage of recent advances of IT in their auditing skills. • In addition, that ease of IT implementation could create motivation among auditors to automate their traditional skills. • While educational background played an important role on our survey, age and job experience did not have any impact on our survey.

  33. References: http://staffweb.hkbu.edu.hk/vwschow/ www.istheory.yorku.ca/​Technologyacceptancemodel.htm    http://www.socialresearchmethods.net/kb/stat_t.php http://www.answers.com/topic/t-test http://www.graphpad.com/quickcalcs/ttest1.cfm http://www.real-statistics.com/students-t-distribution/one-sample-t-test/

  34. Q&A

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