Overcoming the Barriers to Machine Learning Adoption in External Auditing: Insights from Auditors' Perspectives DOI

Fazıl Efstath Haneh,

Musyokha Sheriefah,

Silfa Sain S

и другие.

Опубликована: Сен. 10, 2024

Objective: However, all these practices provide very positive results; auditors still have some barriers in use ML their work paper, so this study aims not only to surround barriers, but also know what think about that. Identifying is thus critical the advancement of technology and increased auditing efficiency.Methods: A qualitative research design was used from various backgrounds were interviewed using semi-structured interview techniques order gain insights. thematic analysis data conducted identify key challenges perceptions related adoption auditing.Results: The results show that although appreciate opportunities provides terms improving audit quality productivity, there are several organizational, technical, professional widespread adoption. Some factors complexity tools, lack training, resistance change, regulatory uncertainty. In addition, emphasizes significance organizational support necessity customized solutions meet unique demands activities.Novelty: This study's novelty lies addressing which been less reviewed literature implementation external auditing. valuable insights into auditors' perspectives on technology, especially a rapidly changing landscape.Research Implications: offers important implications for policymakers, firms, developers, outlining recommendations overcoming identified. These involve training programs, communication benefits, frameworks foster innovation

Язык: Английский

Longitudinal perspectives on technology acceptance: Teachers' integration of digital tools through the COVID-19 transition DOI Creative Commons
Olivia Wohlfart, Ingo Wagner

Education and Information Technologies, Год журнала: 2024, Номер unknown

Опубликована: Сен. 27, 2024

Abstract The rapid and continuing acceleration of digital transformation in education, propelled by the COVID-19 pandemic, has underscored urgent need to examine how teachers adapt integrate tools their teaching practices. Anchored Technology Acceptance Model (TAM) as its theoretical framework, this study uniquely uses a longitudinal design trace evolving patterns technology acceptance integration among teachers. Through qualitative methodology, involving three series interviews with 13 secondary school over two years, we identify interactions tools. Our analysis reveals cyclical pattern use across time, characterized initial adaptation tools, subsequent periods reflection skill acquisition, varied levels sustained or reassessment. Based on our findings propose an adapted, TAM framework highlight critical role ongoing support, professional development, infrastructure improvements, arguing for comprehensive support systems adequate time educators progress through different stages tool integration. We conclude that deep understanding these cycles are essential empowering lead education effectively.

Язык: Английский

Процитировано

2

Motives and barriers in Emergency Remote Teaching: insights from the Greek experience DOI Creative Commons
Stefanos Nikiforos, Eleftheria Anastasopoulou,

Athina Pappa

и другие.

Discover Education, Год журнала: 2024, Номер 3(1)

Опубликована: Дек. 20, 2024

During the COVID-19 pandemic traditional teaching and learning methods were disrupted. Teachers offered option of remote teaching, either synchronously or asynchronously. A research study was conducted to capture experiences teachers in Greece during this transition, aiming investigate their motivation for implementing Emergency Remote Teaching (ERT) not. Results indicated that teachers' motives highly influenced by (i) fear administrative penalties, (ii) internal commitment themselves students (iii) pedagogical reasons. Furthermore, certain personal characteristics teachers, such as gender, age, years employment status, also vital factors ERT implementation. However, technical difficulties, lack infrastructure interest primary reasons not at all. Findings offer valuable suggestions policy makers researchers, they provide insight a significant sample 1,120 crisis.

Язык: Английский

Процитировано

2

Assessing the state of technology education in primary schools: a systematic review of the last 2 decades DOI Creative Commons
Christina Ioanna Pappa, Despoina Georgiou, Daniel Pittich

и другие.

International Journal of Technology and Design Education, Год журнала: 2023, Номер 34(3), С. 1003 - 1044

Опубликована: Сен. 22, 2023

Abstract This study reports on a systematic review of the current status technology education in primary schools and terminology used fields engineering education. Additionally, this highlights crucial aspects teaching learning that must not be overlooked when outlining state education, such as students’ teachers’ personal factors, classroom communication, teacher professional growth. Following PRISMA guidelines, two electronic databases were reviewed, Web Science Education Resources Information Center. The literature search identified total 1206 papers, 125 from 1081 ERIC. After applying inclusion exclusion criteria, 33 papers selected evaluated depth. results show research is growing field interest but fragmented focus. Our first to indicate wide range definitions. We also highlight large heterogeneity studies focusing factors interactions, finding may explained by unclear concepts aims curricula. contributes supports policymaking better understand status, heterogeneities, challenges schools. In addition, we provide insights support development efforts targeting acceptance improvement their technology-related practices.

Язык: Английский

Процитировано

6

A technology acceptance model of satellite-based hydrometeorological hazards early warning system in Indonesia: an-extended technology acceptance model DOI Creative Commons
Igif Gimin Prihanto, Hendy Gunawan, Budhi Riyanto

и другие.

Cogent Business & Management, Год журнала: 2024, Номер 11(1)

Опубликована: Авг. 1, 2024

Purpose This study aims to develop and test a technology acceptance model for satellite-based hydrometeorology early warning system in Indonesia.

Язык: Английский

Процитировано

0

Teachers as thinkers, not feelers: Clarifying the definition and measurement of attitude in teachers’ acceptance of online teaching DOI
Hongbiao Yin, Yangyang Guo, Zhijun Liu

и другие.

Teaching and Teacher Education, Год журнала: 2024, Номер 153, С. 104811 - 104811

Опубликована: Окт. 22, 2024

Язык: Английский

Процитировано

0

Using Technology Acceptance Model (TAM) to Explain Teachers' Adoption of Digital Technology in Business Education DOI Open Access
Nur Rahmi Akbarini

Jurnal Pendidikan dan Pengajaran, Год журнала: 2024, Номер 57(2), С. 309 - 321

Опубликована: Авг. 1, 2024

The use of technology eases and makes teaching learning process effective efficient. Thus far, researches on acceptance in higher education has been widely conducted; however, only few focused vocational high school teachers, especially the field business. This survey research aims to analyze influences variables: Perceived usefulness (PU) Ease Use (PEU) towards two other among (SMK) teachers Business Management Surakarta. population this was all At end research, there were 172 responses obtained from involved. Partial Least Squares (PLS) Structural Equation Modelling (SEM) used test hypotheses. empirical findings show that are significant influences; particularly PEU PU, as well PU BI. Furthermore, BI is also proven have a influence AU. expected provide deeper insights into factors influencing adoption by business education. Moreover, implication foreseen contribute development more efficient through digital technology.

Язык: Английский

Процитировано

0

Overcoming the Barriers to Machine Learning Adoption in External Auditing: Insights from Auditors' Perspectives DOI

Fazıl Efstath Haneh,

Musyokha Sheriefah,

Silfa Sain S

и другие.

Опубликована: Сен. 10, 2024

Objective: However, all these practices provide very positive results; auditors still have some barriers in use ML their work paper, so this study aims not only to surround barriers, but also know what think about that. Identifying is thus critical the advancement of technology and increased auditing efficiency.Methods: A qualitative research design was used from various backgrounds were interviewed using semi-structured interview techniques order gain insights. thematic analysis data conducted identify key challenges perceptions related adoption auditing.Results: The results show that although appreciate opportunities provides terms improving audit quality productivity, there are several organizational, technical, professional widespread adoption. Some factors complexity tools, lack training, resistance change, regulatory uncertainty. In addition, emphasizes significance organizational support necessity customized solutions meet unique demands activities.Novelty: This study's novelty lies addressing which been less reviewed literature implementation external auditing. valuable insights into auditors' perspectives on technology, especially a rapidly changing landscape.Research Implications: offers important implications for policymakers, firms, developers, outlining recommendations overcoming identified. These involve training programs, communication benefits, frameworks foster innovation

Язык: Английский

Процитировано

0