The Influence of Technology Readiness on Information Technology Competencies and Civil Conflict Environment

Abstract

Nowadays, the employment of information technology (IT) in accounting is vastly exercised and has turned into an everyday routine, in which the accounting and financial operations can no longer be conducted efficiently without the use of IT. Therefore, accountants are increasingly utilising IT in a workplace to provide information to users efficiently. This study confirms prior findings that the Technology Readiness scale can capture the association among technology readiness and technology usage behaviours. This study also expands earlier research by investigating the impact of technology readiness on individual competency among accountants to using IT in a workplace under the intensity of civil conflict in Iraqi environment. The result showed that there is a positive significant relationship between technology readiness and the IT competencies of Iraqi accountants. It implies that the technology readiness regarding willingness, enthusiasm, and motivation of accountants using IT has an impact on their IT competencies. In other words, the higher the readiness of the accountants in making use of technology, the higher their competence in the use of IT. This study contributes to the body of knowledge in terms of theory, method and practice in Iraq especially and developing countries in general.