Factors Associated with Auditors’ Intention to Train on Optional Technology

Abstract

Training is one of the most important factors affecting acceptance and use of technology (Venkatesh and Bala 2008). We investigate the timing of technology training as a potential intervention for auditors’ resistance to use of optional technology. Appropriate timing may reduce time-related pressures, thus increasing a willingness to train when pressures are lower (during the non-busy season) and reducing resistance to technology use. However, training long before use (again, during the non-busy season) may raise concerns of memory decay. We manipulate training between three time periods (July, November, and December), which vary in both time pressure and closeness to the time when the technology would actually be applied to an audit task. We then elicit perceptions of two pressures commonly recognized in the accounting literature (time pressure and confidence in memory) as well as intentions to train on, and use, the new technology. We find intentions to train are greater when training is available earlier, suggesting that busy season pressure is of greater concern than memory retention. Additionally, intentions to train are directly influenced by intentions to use the technology, ease of use, confidence in memory, task experience, gender, and position in the firm.