Drivers of Acceptance Towards Generalized Audit Software (GAS) Adoption

Abstract

In this digital age, academic staff in the educational sector are not exceptions to embracing new technological advancements in order to remain relevant and competitive. By employing the technology acceptance model (TAM), this study investigates the drivers of intention to use generalized audit software (GAS) among academic staff in Malaysian Technical and Vocational Education and Training (TVET) institutions. Academic staff were responding the online questionnaire which distribute via official email and official group WhatsApp. The data then being screening using IBM SPSS Statistic 22 and analysed using SmartPLS 4. The results indicates that both main constructs of TAM, namely perceived ease of use and perceived usefulness, have significant positive influence towards the intention to use GAS among academic staff. This confirming TAM literature as popular and reliable model in predicting users’ behaviour over accepting new technology. This result of this study is critical for interested parties including higher education institution as well as academic staff in determining their next strategy employing technology advance to empower TVET institution.