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An exploration of emerging technology adoption in South African auditing firms
Mini Dissertation (MBA)--University of Pretoria, 2024.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2025
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| _version_ | 1867613553652924416 |
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| access_status_str | Open Access |
| author2 | Meyerowitz, Danielle |
| author_browse | Meyerowitz, Danielle |
| author_facet | Meyerowitz, Danielle |
| collection | Thesis |
| dc_rights_str_mv | © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MBA)--University of Pretoria, 2024. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/101872 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:58.997Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/101872 An exploration of emerging technology adoption in South African auditing firms Meyerowitz, Danielle ichelp@gibs.co.za Maisera, Lovejoy Taremeredzwa UCTD Emerging Technologies Auditing Firms TAE_TOE Framework Mini Dissertation (MBA)--University of Pretoria, 2024. The study was prompted by the necessity to explore if auditing firms in South Africa are embracing or eschewing emerging technologies. Current literature indicates that auditing firms are embracing technologies at a slower rate than their clients and other industries. The study was motivated by the necessity to understand the actual technologies that have been adopted and assess the readiness of auditing firms to deliver value-added services to customers with automated processes. Diverse contextual elements, encompassing both external and internal factors, that contribute to technology adoption will be revealed. For this study, the TAM-TOE paradigm was employed to establish a foundation and identify the variables that specifically impact auditing businesses in South Africa. The study aimed to comprehend the transformative impact of disruptive technologies on traditional auditing procedures, the responsibilities and competencies of auditors, and the auditing profession. This analysis will examine the specific challenges and risks associated with technology adoption and offer recommendations to stakeholders. An interview guide was employed to gather information from auditing specialists, and a meticulous selection of diverse auditing firms was conducted to comprehend adoption across all levels. Gordon Institute of Business Science (GIBS) MBA Unrestricted Gordon Institute of Business Science (GIBS) SDG-09: Industry, innovation and infrastructure 2025-04-08T07:39:26Z 2025-04-08T07:39:26Z 2025-05-05 2024-11 Mini Dissertation * A2025 http://hdl.handle.net/2263/101872 en © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Emerging Technologies Auditing Firms TAE_TOE Framework An exploration of emerging technology adoption in South African auditing firms |
| title | An exploration of emerging technology adoption in South African auditing firms |
| title_full | An exploration of emerging technology adoption in South African auditing firms |
| title_fullStr | An exploration of emerging technology adoption in South African auditing firms |
| title_full_unstemmed | An exploration of emerging technology adoption in South African auditing firms |
| title_short | An exploration of emerging technology adoption in South African auditing firms |
| title_sort | exploration of emerging technology adoption in south african auditing firms |
| topic | UCTD Emerging Technologies Auditing Firms TAE_TOE Framework |
| url | http://hdl.handle.net/2263/101872 |