Vol. 9 No. 3 (2021): Business & Management Studies: An International Journal
Articles

A study on the big data analytics technology resistance of accountants

Mehmet Yücenurşen
Assoc. Prof. Dr., Aksaray University

Published 2021-09-24

Keywords

  • Veri Analitiği,
  • Değişime Direnç,
  • Statüko Yanlılığı Teorisi
  • Data Analytics,
  • Resistance to Change,
  • Status Quo Bias Theory

How to Cite

Yücenurşen, M. (2021). A study on the big data analytics technology resistance of accountants. Business & Management Studies: An International Journal, 9(3), 1088-1103. https://doi.org/10.15295/bmij.v9i3.1882

Abstract

This study examines the factors that cause new data analytics technology resistance of professional accountants within the Status Quo Bias Theory framework. In the study, Certified Public Accountants (CPA) operating in Aksaray province were determined as the population, and a questionnaire was applied to 100 accounting professionals. In the analysis of the obtained data, descriptive statistics, exploratory factor analysis and path analysis were performed. Obtained findings show that perceived value, switching costs, and colleague opinions effectively resist change.

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