Prelims
Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
ISBN: 978-1-83982-161-5, eISBN: 978-1-83982-160-8
Publication date: 29 May 2020
Citation
Oladele, F. and Oyewole, T.G. (2020), "Prelims", Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies, Emerald Publishing Limited, Leeds, pp. i-xiv. https://doi.org/10.1108/978-1-83982-160-820201001
Publisher
:Emerald Publishing Limited
Copyright © 2020 Emerald Publishing Limited
Half Title Page
Social Media, Mobile and Cloud Technology Use in Accounting
Title Page
Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Femi Oladele
Bowen University, Nigeria
Timothy G. Oyewole
Bowen University, Nigeria
United Kingdom – North America – Japan – India – Malaysia – China
Copyright Page
Emerald Publishing Limited
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First edition 2020
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A catalogue record for this book is available from the British Library
ISBN: 978-1-83982-161-5 (Print)
ISBN: 978-1-83982-160-8 (Online)
ISBN: 978-1-83982-162-2 (Epub)
List of Figures
| Figure 1 | Accountants' Training Framework in Nigeria |
| Figure 2 | Accounting Profession and Custodians |
| Figure 3 | Proposed PLESUT |
| Figure 4 | Multidimensional Measurement of ‘Use’ of SoMoClo Technologies |
| Figure 5 | Conceptual Framework for Analysis |
| Figure 6 | Proposed Structural Model for PLESUT |
| Figure 7 | Summary of Study Variables |
| Figure 8 | Social Media WRA Statistics |
| Figure 9 | Mobile Technology WRA Statistics |
| Figure 10 | Cloud Technology WRA Statistics |
List of Tables
| Table 1 | Professional Accounting Organisations in Nigeria |
| Table 2 | List of IFAC-recognised African PAOs |
| Table 3 | Research and Policy Institutions of Accounting Education and Profession |
| Table 4 | IES and Supporting Publications of the IAESB |
| Table 5 | SoMoClo Technologies for Accounting Profession |
| Table 6 | Summary of Selected Qualitative Research |
| Table 7 | Summary of Selected Empirical Research |
| Table 8 | Response Device and Preferred Device Distribution |
| Table 9 | Primary and Secondary Specialty Distribution |
| Table 10 | Gender Distribution and Crosstab with Specialty |
| Table 11 | Age Distribution and Crosstab with Specialty |
| Table 12 | Experience, Membership Distribution and Crosstab with Age and Gender |
| Table 13 | Membership, Experience and Crosstab with Specialty |
| Table 14 | Academic Qualification Statistics |
| Table 15 | Professional Qualifications and Primary Specialty Cross-tabulation Statistics |
| Table 16 | CPD and STT Attendance with Primary Specialty Cross-tabulation Statistics |
| Table 17 | ATF Statistics |
| Table 18 | Descriptive and Reliability Statistics of Perception |
| Table 19 | Aggregate Scores for PU, PEOU and PCT |
| Table 20 | Descriptive and Cross-tabulation Statistics for WRA and Gender |
| Table 21 | Cross-tabulation Statistics for WRA and Primary Specialty |
| Table 22 | Matrix Derivation and Reliability Statistics |
| Table 23 | Statistics of Institutional Adoption of Technology |
| Table 24 | Ranked Statistics of the Use of SoMoClo Technologies |
| Table 25 | Use of SoMoClo Technologies and Institutional Adoption |
| Table 26 | Age, Experience and Use of SoMoClo Technologies Cross-tabulation Statistics |
| Table 27 | Specialty and Gender Cross-tabulation with Use of SoMoClo Technologies |
| Table 28 | Reciprocity and Correlation Statistics on the Use of SoMoClo Technologies |
| Table 29 | Technology Competence Statistics |
| Table 30 | Correlation Statistics for Technology Competence |
| Table 31 | Cross-tabulation of Knowledge-ability and Use of SoMoClo Technologies |
| Table 32 | Descriptive Statistics on Relationship between ATF and Technology Competence |
| Table 33 | Correlation Statistics of ATF and Technology Competence |
| Table 34 | Cross-tabulation of Qualification and Use of SoMoClo Technologies |
| Table 35 | Binary Logistic Regression Results for Use of Social Media |
| Table 36 | Binary Logistic Regression Results for Intention to Use Social Media |
| Table 37 | Binary Logistic Regression Results for Use of Mobile Application |
| Table 38 | Binary Logistic Regression Results for Use of Mobile Device |
| Table 39 | Binary Logistic Regression Results for Intention to Use Mobile Technology |
| Table 40 | Binary Logistic Regression Results for Use of Cloud Technology |
| Table 41 | Binary Logistic Regression Results for Intention to Use Cloud Technology |
| Table 42 | Summary of Predictability and Odds Ratio Statistics |
List of Selected Abbreviations/Acronyms
- AAA
-
American Accounting Association
- ACCA
-
Association of Chartered Certified Accountants
- AI
-
Artificial Intelligence
- ANAN
-
Association of National Accountants of Nigeria
- B.Sc.
-
Bachelor of Science
- BMAS
-
Benchmark Minimum Academic Standard
- CAC
-
Corporate Affairs Commission
- CBN
-
Central Bank of Nigeria
- CC
-
Cognitive Computing
- CITN
-
Chartered Institute of Taxation of Nigeria
- CPD
-
Continuing Professional Development
- DIT
-
Diffusion of Innovation Theory
- FRCN
-
Financial Reporting Council of Nigeria
- HND
-
Higher National Diploma
- IAESB
-
International Accounting Education Standards Board
- ICAN
-
Institute of Chartered Accountants of Nigeria
- IES
-
International Education Standards
- IFAC
-
International Federation of Accountants
- IMA
-
Institute of Management Accountants
- IPD
-
Initial Professional Development
- IR
-
Integrated Reporting
- IT
-
Information Technology
- NAA
-
Nigerian Accounting Association
- NASB
-
Nigerian Accounting Standards Board
- NBTE
-
National Board for Technical Education
- NDIC
-
Nigeria Deposit Insurance Corporation
- NUC
-
National Universities Commission
- PAOs
-
Professional Accounting Organisations
- PEOU
-
Perceived Ease of Use
- PLESUT
-
Perceive, Learn, Setting, and Use Theory
- PU
-
Perceived Usefulness
- SAICA
-
South African Institute of Chartered Accountants
- SEC
-
Securities and Exchange Commission
- SEM
-
Structural Equation Modelling
- SME
-
Subject Matter Expert
- SoMoClo
-
Social Media, Mobile and Cloud
- TAM
-
Technology Acceptance Model
- TTF
-
Technology Task Force
- UTAUT
-
Unified Theory of Acceptance and Use of Technology
- WRA
-
Willingness, Readiness and ‘Ableness’
Definitions of Selected Terms
Ableness: This term is constructed to blend ‘ability’ with willingness and readiness. The study studied ‘use’ as a variable using a perfect combination of the three concepts (WRA). This implies that a professional accountant is said to be able to use a specific technology if she/he is willing, ready and able to use it.
Accountant: We adopt the definition of an accountant as a professional accountant only; that is, someone who is a member of a PAO, that is, a member or associate of IFAC. In addition, the accountant in this study was deemed to be a member of a Nigerian PAO, that is, ANAN and/or ICAN.
Accountants' training framework: This framework is a pool of academic and professional accounting training opportunities that are open to candidates willing to become and remain professional accountants. The academic training pool is, however, limited to university and polytechnic degrees and awards, while professional training includes both IPD and CPD.
Accounting education: This is used interchangeably with accountants' training framework. It entails all forms of education open to a person, leading to becoming and remaining a professional accountant. In the popular sense, it usually denotes academic accounting education.
Accounting profession: The accounting profession is held as tripartite, such as comprising accounting practice, policy and research.
Demographic variables: Three variables, that is, age, experience and gender, were considered. They are collectively referred to as demographic variables for convenience sake but were measured separately.
Determined factors: These are factors conceptualised based on literature and used as established proxies for certain factors. For perception, PEOU and PU, which are validated constructs, were used. Accountants' training framework relates to two categories of academic and professional training, while accounting profession is held as tripartite including practice, policy and research. These factors were held as significant for the measurement of the target variables.
New technology: Though SoMoClo technologies have been in existence for a long time, they were considered new in the study, especially amongst professional accountants in Nigeria as official technologies. The concept of new technology is derived from the inclination of technologies that were non-existent at the time of receiving training but has become imperative.
Professional accountant: Professional accountants are held as people who are members of a recognised PAO and functioning as practitioners, policymakers or researchers.
SoMoClo technologies: Social media, mobile and cloud technologies are elements of technology. Social media technologies include applications that foster communication, interactions and networking amongst users such as Facebook, WhatsApp etc. Mobile technology encompasses devices such as Phones, Tablets and in some cases Laptops. It also includes operating systems such as Android, iOS, BlackBerry etc. and finally diverse applications built on both the operating system and the device.
Subject matter expert (SME): This is used to refer to experts in a field with sufficient knowledge of the field to be called experts.
Technology: Technology is a pervasive term to define; it is a conglomerate of ideas, objects, systems etc., whose aim is to enhance operational efficiency. Technology and SoMoClo technologies are sometimes used interchangeably in this work, albeit the latter is an element or subset of the former.
Value-analysis: This is used as the measurable, attributable value of a variable/concept from and/or against another variable/concept. In this study, two types of analyses are used, that is, predictive and interpretive. Predictive value-analysis gives insight into the use of existing training framework to predict professional accountants' use of technology, while the interpretive value-analysis allows an indication of the quality of training a professional accountant has received by viewing and/or assessing her/his use of technology.