Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies

Cover
Social Media, Mobile and Cloud Technology Use in Accounting
Social Media, Mobile and Cloud Technology Use in Accounting: Value-Analyses in Developing Economies
Copyright
Table of Contents
List of Figures
List of Tables
List of Selected Abbreviations/Acronyms
Definitions of Selected Terms
1. Introduction
	Background
	Research Motivation
2. Literature Discourse
	Conceptual Review
		Accountants
		Accountants\' Training Framework
			Academic Accounting Education
			Professional Accounting Education
			Accountants\' Professional Qualification
		Accounting
		Accounting Profession
		International Education Standards
		Expectation Gaps
		Professional Competence
		Technology
		Social Media, Mobile and Cloud Technology
			Social Media
			Mobile Technology
			Cloud Technology
	Theoretical Review
		Theories of Use and Technology Adoption
			Diffusion of Innovation Theory
			Expectancy Theories
			Technology Acceptance Model
			Unified Theory of Acceptance and Use of Technology
			Uses and Gratifications Theory
			Other Technology Use Theories
		Theories of Learning and Knowledge
		Theoretical Considerations
			Perception
			Proposed Theory
	Empirical Review
		SoMoClo Technology and Its Professional Accounting Uses
		Competence Comparison
		Accountants\' Training Framework and Competence
		Factors Influencing Technology Use
	Summary of Empirics
3. Study
	Significance of the Study
	Scope of the Study
	Research Objective and Questions
	Research Hypotheses
	Methodology
		Research Design
		Population, Sampling Techniques and Sample Size
		Sources, Collection of Data and Research Instrument
		Definition and Measurement of Variables
		Data Analysis Techniques
		Techniques for Objectives and Hypotheses Testing
		Proposed Technique for Theory Testing
		Specific Objective One
		Specific Objective Two
		Specific Objective Three
		Specific Objective Four
	Conceptual Framework for Analysis
	Results
		Data Overview
			Response Statistics
			Device Preference
			Specialty and Area of Expertise
			Gender
			Age
			Experience and Membership of PAOs
			Academic Qualification
		Professional Qualification
		Accountants\' Training Framework
			Perception
			WRA Framework
		Objective 1: Use of SoMoClo Technologies amongst Professional Accountants
			Institutional Adoption of Technology
			Use of Social Media
			Use of Mobile Technology
			Use of Cloud Technology
			Reciprocity and Correlations on the Use of SoMoClo Technologies
		Objective 2: IES and Technology Competence of Professional Accountants
			Descriptives
			Test of First Hypothesis
		Objective 3: ATF and Technology Competence
		Objective 4: Predictability of ATF and PCT on Use of SoMoClo Technologies
			Interpretive Value-analyses on Use of SoMoClo Technologies
			Academic Qualification
			Professional Qualifications
			Model Specification
			Prediction of the Use of Social Media Technology
			Prediction of Use of Social Media Applications
			Prediction of Behavioural Intention to Use Social Media Technology
			Prediction of the Use of Mobile Technology
			Prediction of the Use of Mobile Application
			Prediction of the Use of Mobile Device
			Prediction of Behavioural Intention to Use Mobile Technology
			Prediction of the Use of Cloud Technology
			Prediction of Use of Cloud Services
			Prediction of Behavioural Intention to Use Cloud Technology
			Test of Second Hypothesis
			Hypothesis for Social Media
			Hypothesis for Mobile Application
			Hypothesis for Mobile Device
			Hypothesis for Cloud Technology
	Summary and Conclusions
Further Thoughts
	Recommendations
	Further Studies
Acknowledgements
References
Index