Muhasebe meslek mensuplarının büyük veri analitiğiteknolojisi direncine yönelik bir araştırma

Bu çalışmanın amacı, Statüko Yanlılığı (Status Quo Bias) Teorisi çerçevesinde muhasebe meslekmensuplarının yeni veri analitiği teknolojisi direncine neden olan faktörleri incelemektir.Araştırmada, Aksaray ilinde aktif olarak çalışan Serbest Muhasebeci Mali Müşavirler (SMMM)anakütle olarak tespit edilmiş ve 100 adet SMMM’ye bir anket uygulanmıştır. Toplanan verilere;tanımlayıcı istatistikler ile açımlayıcı faktör analizi, keşfedici faktör analizi ve yol analizleriuygulanmıştır. Elde edilen bulgular; algılanan değer, değişim maliyeti ve meslektaş görüşlerinindeğişime direnç üzerinde etkili olduğunu göstermektedir.

A study on the big data analytics technology resistance of accountants

This study examines the factors that cause new data analytics technology resistance of professionalaccountants within the Status Quo Bias Theory framework. In the study, Certified Public Accountants(CPA) operating in Aksaray province were determined as the population, and a questionnaire wasapplied to 100 accounting professionals. In the analysis of the obtained data, descriptive statistics,exploratory factor analysis and path analysis were performed. Obtained findings show that perceivedvalue, switching costs, and colleague opinions effectively resist change.

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