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Determinants of information technology competencies among public sector accountants in Iraq

Employment of information technology (IT) in accounting denotes great change for the necessary IT competencies of accountants to successfully perform their functions. However, the IT competencies among Iraqi accountants are still not up to required standard. There is a need to determine the critical...

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Main Author: Alkhaffaf, Haetham Hashim Kasem
Format: Thesis
Language:English
English
English
Published: 2019
Subjects:
T58.5-58.64 Information technology
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/9358/1/depositpermission_s95126.pdf
https://etd.uum.edu.my/9358/2/s95126_01.pdf
https://etd.uum.edu.my/9358/3/s95126_references.docx
https://etd.uum.edu.my/9358/
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spelling my.uum.etd.93582022-05-17T00:53:57Z https://etd.uum.edu.my/9358/ Determinants of information technology competencies among public sector accountants in Iraq Alkhaffaf, Haetham Hashim Kasem T58.5-58.64 Information technology HF5601-5689 Accounting Employment of information technology (IT) in accounting denotes great change for the necessary IT competencies of accountants to successfully perform their functions. However, the IT competencies among Iraqi accountants are still not up to required standard. There is a need to determine the critical variables that can improve the IT competencies among Iraqi accountants. Thus, this study examines the critical variables that influence IT competencies among accountants in Iraqi public sector under the intensity of civil conflicts. Data were collected through questionnaires. A total of 547 questionnaires were distributed to professional accountants in four cities in Iraq, i.e. Baghdad, Basrah, Kirkuk and Erbil. 301 were returned and 258 were deemed usable for analysis. This study uses the Pearson bivariate correlation and multiple regression analysis to test the hypotheses. The results indicate that achievement motivation, goal setting, mastery experience, effective training, supervisor support, emotional intelligence and technology readiness have positive and significant effects on IT competencies. In contrast, educational qualification, job stress, computer anxiety, and perceived intensity of civil conflict have negative and significant effects on IT competencies. Further, there is no significant relationship between physical work environment and culture with IT competencies. The results of this study can be generalized to other countries in the world that have a civil conflict environment. This study can also be utilized by various parties such as policy-makers, government agencies, public and private firm. The novelty of the study underscores the value and importance of cognitive variables, environmental variables, and behavioral variables which are significant to the learning and development of individual IT competencies among accountants under the intensity of civil conflicts 2019 Thesis NonPeerReviewed text en https://etd.uum.edu.my/9358/1/depositpermission_s95126.pdf text en https://etd.uum.edu.my/9358/2/s95126_01.pdf text en https://etd.uum.edu.my/9358/3/s95126_references.docx Alkhaffaf, Haetham Hashim Kasem (2019) Determinants of information technology competencies among public sector accountants in Iraq. Doctoral thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
English
topic T58.5-58.64 Information technology
HF5601-5689 Accounting
spellingShingle T58.5-58.64 Information technology
HF5601-5689 Accounting
Alkhaffaf, Haetham Hashim Kasem
Determinants of information technology competencies among public sector accountants in Iraq
description Employment of information technology (IT) in accounting denotes great change for the necessary IT competencies of accountants to successfully perform their functions. However, the IT competencies among Iraqi accountants are still not up to required standard. There is a need to determine the critical variables that can improve the IT competencies among Iraqi accountants. Thus, this study examines the critical variables that influence IT competencies among accountants in Iraqi public sector under the intensity of civil conflicts. Data were collected through questionnaires. A total of 547 questionnaires were distributed to professional accountants in four cities in Iraq, i.e. Baghdad, Basrah, Kirkuk and Erbil. 301 were returned and 258 were deemed usable for analysis. This study uses the Pearson bivariate correlation and multiple regression analysis to test the hypotheses. The results indicate that achievement motivation, goal setting, mastery experience, effective training, supervisor support, emotional intelligence and technology readiness have positive and significant effects on IT competencies. In contrast, educational qualification, job stress, computer anxiety, and perceived intensity of civil conflict have negative and significant effects on IT competencies. Further, there is no significant relationship between physical work environment and culture with IT competencies. The results of this study can be generalized to other countries in the world that have a civil conflict environment. This study can also be utilized by various parties such as policy-makers, government agencies, public and private firm. The novelty of the study underscores the value and importance of cognitive variables, environmental variables, and behavioral variables which are significant to the learning and development of individual IT competencies among accountants under the intensity of civil conflicts
format Thesis
author Alkhaffaf, Haetham Hashim Kasem
author_facet Alkhaffaf, Haetham Hashim Kasem
author_sort Alkhaffaf, Haetham Hashim Kasem
title Determinants of information technology competencies among public sector accountants in Iraq
title_short Determinants of information technology competencies among public sector accountants in Iraq
title_full Determinants of information technology competencies among public sector accountants in Iraq
title_fullStr Determinants of information technology competencies among public sector accountants in Iraq
title_full_unstemmed Determinants of information technology competencies among public sector accountants in Iraq
title_sort determinants of information technology competencies among public sector accountants in iraq
publishDate 2019
url https://etd.uum.edu.my/9358/1/depositpermission_s95126.pdf
https://etd.uum.edu.my/9358/2/s95126_01.pdf
https://etd.uum.edu.my/9358/3/s95126_references.docx
https://etd.uum.edu.my/9358/
_version_ 1734302339926327296
score 13.211869

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