Determinants of adoption of computer-assisted audit tools and techniques among internal audit units: the moderating role of organisational culture

Abstract

Purpose This study aims to examine the moderating role of organisational culture in the adoption of computer-assisted audit tools and techniques (CAATTs) within the internal audit units of companies in Ghana, using an extended technology–organisation–environment (TOE) framework. Design/methodology/approach The study surveyed 135 heads of internal audit units of companies listed on the Ghana Stock Exchange and those on the Ghana Club 100 as of 2024. The study uses partial least squares structural equation modelling to test the hypotheses. Findings The results indicate that organisational readiness does not significantly influence the intention to adopt CAATTs, whereas environmental and technological readiness do. Furthermore, organisational culture strengthens and moderates the positive relationship between the TOE factors and adoption of CAATTs. Research limitations/implications The study sample is restricted to enterprises based in Ghana, signifying that the results are only relevant to the conditions within that nation. Consequently, the results are unequivocally inadequate to furnish more than approximate data that may be pertinent in other undeveloped countries or even in more industrialised ones. Practical implications This study underscores the need for organisational management to cultivate a culture that fosters innovation and the integration of technology to facilitate the successful adoption of CAATTs. Thus, a culture characterised by resistance to change may hinder both the adoption and implementation processes. Originality/value This study theoretically extends the TOE framework by incorporating the moderating influence of organisational culture, a factor largely overlooked in prior research on technology adoption.