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标题：Comparison of the Information Technology Knowledge of United States an German Auditors
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作者：Marilyn Greenstein-Prosch ; Thomas E. McKee ; Reiner Quick 等
期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2008
卷号：8
页码：45-79
DOI：10.4192/1577-8517-v8_3ge
出版社：University of Huelva, Rutgers University
摘要：The International Federation of Accountants has stated that competence in information technology is imperative for the professional accountant due to its pervasive use in the business world. Auditors would normally be expected to have higher knowledge than the average accountant since they must audit the work of many different clients with diverse information systems. We surveyed 2,500 United States and German auditing professionals to determine their self-reported knowledge levels (IT self-efficacy) of 36 information technologies, some of which include various emerging technologies. Responses totaled 587 for a 23.5% overall response rate. A factor analysis of the 36 individual technologies revealed five underlying general constructs. Response statistics indicated both countries lacked significant knowledge for three of these five constructs. Scores were then culturally standardized to appropriately compare United States and German responses. German auditors had significantly higher knowledge for the construct of networking and data transfer. U.S. auditors had significantly higher knowledge for three constructs: ecommerce technologies, general office automation, and audit automation technologies. No differences were found for the construct of accounting firm office automation technologies. This study provides a foundation and methodology by which future researchers can measure whether, as an “emerging technology” matures, greater convergence will occur over time across cultures in factor analysis, as in the case of the more mature construct, general office automations.