THE INFLUENCE OF COGNITIVE FACTORS ON INFORMATION TECHNOLOGY COMPETENCIES AMONG ACCOUNTANTS IN CIVIL CONFLICT ENVIRONMENT: THE IRAQI PERSPECTIVE

Abstract

The purpose of this paper is to determine the cognitive factors that influence Information Technology competencies among accountants in Iraq. This paper used the survey method with a quantitative approach. Data were collected from 258 respondents who are working as accountants in Iraqi public sector in different cities (Baghdad, Basra, Kirkuk and Erbil). A multiple regression analysis was used to analyze the data collection and explain the extent of the relationships among the research variables. The findings revealed that the cognitive factors (achievement motivation, goal setting, mastery experience, and training effectiveness) significantly and positively contributed to the prediction of IT competencies. The originality of this study can be summarized in two main contributions. Firstly, submitting the model of IT competencies in relation to considering the cognitive factors which determine individual effectiveness of Iraqi accountants under intensity of civil conflict. In addition, there is a paucity of research that has investigated the elements influencing the IT competencies under intensity of civil conflict