THE EFFECTS OF INFORMATION TECHNOLOGY ON WORK EFFICIENCY AMONG PUBLIC AUDITORS IN MALAYSIA
DOI:
https://doi.org/10.35631/JISTM.1143003Keywords:
Auditors’ Attitudes, Auditors’ Work Efficiency, Information Technology, IT Competency, IT Competency of OrganizationAbstract
The study aimed to explore the effects of Information Technology (IT) on work efficiency among public auditors in Malaysia. Key factors such as IT competency of the auditor, IT competency of the organization and auditors’ attitudes towards the rapid changes in IT were examined by applying the Hertzberg’s Two-Factor Theory and collecting a total number of 140 questionnaires from the public sector auditors at the National Audit Department (NAD) in Malaysia. The data was analysed by using statistical techniques including reliability test, normality test, descriptive analysis and Pearson’s correlation analysis. The study provides significant results that indicate the effects of IT competency of the auditor, IT competency of the organization and auditors’ attitudes towards the rapid changes in IT on the auditors’ work efficiency would encourage auditors and organizations in the accounting industry to have a higher level of IT competency and adopt the current technologies. The study also highlights several IT benefits for a body of knowledge and future research in the accounting field.
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