Bu çalışmanın amacı muhasebecilerin bilgi teknolojisi kullanım davranışlarının altında yatan nedenlerin ortaya konulmasıdır. Bu çerçevede çalışmamızda Ajzen ve Fishbein tarafından geliştirilen Mantıklı Eylem Teorisi (Theory of Reasoned Action) esas alınarak...

The purpose of this article is to investigate the reasons behind the information technology (IT) usage of accountants. On this account in the study, based on the Theory of Reasoned Action developed by Ajzen and Fishbein, attitute-subjective norms-intention and behavior relation is investigated....

In this study, accountants' attitudes, subjective norms, behavioral controls that affect their intention towards information technology usage, and the impact of intention on usage behavior were investigated. We used the Theory of Planned Behavior which is a a social psychology-based theory. This...