以創新擴散理論探討導入持續性稽核技術影響因素

The Factors Affecting Continuous Auditing Technology Adoption Based on Diffusion of Innovation Theory

吳東憲(Tung-Hsien Wu) ； 黃士銘(Shi-Ming Huang) ； 黃劭彥(Shaio Yan Huang) ； 曾惠瑛(Hui-Ying Tseng)

《中華會計學刊》 12卷2期 (2016/12) Pp. 315-358

https://doi.org/10.6538/TAR.2016.1202.04

摘要

全球化與資訊化的時代來臨，造成營運模式的改變，大量資料皆透過資訊系統處理，沙賓法案等法案的推行也造成企業潛在的法規遵循壓力。內部稽核因應電子化的環境也有所應變，內部稽核領域提出持續稽核技術協助稽核作業。持續性技術對企業來說為新興的應用，為此，本研究以Rogers (2003) 的創新擴散理論為基礎，探討影響企業導入持續性稽核技術之關鍵因素。本研究使用區別分析進行分析，分析結果發現，相對優勢、相容性、可觀察性、資訊強度、法規遵循需求、CEO 對創新的態度與CEO 對持續性稽核的態度成為企業導入持續性稽核技術的主要考量因素。提供欲導入持續性稽核企業之參考以及提供供應商思考如何提供符合使用者需求之服務或技術。

關鍵字

持續性稽核 ； 創新擴散理論 ； 資訊系統導入

並列摘要

With Productivity 4.0, corporations are encountering challenges in modifying their operating models. Furthermore, the Sarbanes-Oxley Act and the implementation of antitrust laws in various nations have generated pressures concerning corporate governance and compliance. Continuous auditing technology has been developed in response. Although this technology has emerged as a topic of discussion worldwide, researchers have yet to conduct in-depth investigations on the implementation of continuous auditing. This study employed the diffusion of innovation theory proposed by Rogers (2003) as a foundation and applied it to continuous auditing. The purpose was to explore the key factors that influence the implementation of continuous auditing through discriminant analysis methods. The results indicated that corporations focus on relative advantage, compatibility, observability, information intensity, demand of compliance, CEO support, and CEO innovativeness. Consequently, suppliers of continuous auditing should consider these factors for enhancing this technology to fulfill user demands.

並列關鍵字

continuous auditing ； diffusion of innovation theory ； information systems adoption

參考文獻

洪新原、張碩毅、許凱筑、張益誠(2010)。從創新擴散觀點探討影響企業採用協同商務技術之因素。台大管理論叢。20(S1)，29-68。

Agarwal, R.,Prasad, J.(1997).The role of innovation characteristics and perceived voluntariness in the acceptance of information technologies.Decision Sciences.28(3),557-582.

Alles, M. G.,Kogan, A.,Vasarhelyi, M. A.(2008).Putting continuous auditing theory into practice: Lessons from two pilot implementations.Journal of Information Systems.22(2),195-214.

Alles, M. G.,Tostes F.,Vasarhelyi, M. A.,Riccio, E. L.(2006).Continuous auditing: the USA experience and considerations for its implementation in Brazil.Journal of Information Systems and Technology Management.3(2),211-224.

Ames, B. C.、D'Cunha, R.、Geugelin-Dannegger, P.、Millar, P. B.、Rai, S.、Robertson, A.、Steeves, T.、陳政龍譯(2016)。全球科技稽核指引第三號第二版—持續性稽核：持續性稽核及監控協同合作以提供持續性的確保。美國:國際內部稽核協會。