Aplikace informačních technologií v účetnictví a v daních

Abstract

The doctoral thesis is focused on the issue of information and communication technologies (ICT), which are, used in accounting and taxes, and whose adoption leads to changes in business processes. For a successful change related to information and communication technologies, it is necessary for business entities to know information about the attitudes of employees, especially those directly affected by the specific change. Correct identification of employee attitudes leads to a greater likelihood of employee intention to optimally use these technologies. The main goal of the doctoral thesis is to examine the attitudes of employees towards the application of information and communication technologies in the field of accounting and taxes. Due to the appropriate identification of variables in the model, a modified technology acceptance model is used based on a research of foreign literature. The application of this model provides the possibility of researching factors affecting employees directly. As a part of this model there are factors that are analyzed from the perspective of accounting staff. The first partial objective of the thesis is the determination of factors that influence the attitudes of employees towards the acceptance or non–acceptance of information and communication technologies. The second partial objective is empirical testing of the proposed model. The third partial objective is the analysis of the influence of demographic characteristics of the respondents on the individual factors of the technology acceptance model. Data for the purposes of the thesis were obtained via questionnaire survey conducted using Computer Assisted Web Interviewing and were first analyzed by way of correlational and factor analysis. Subsequently, a model of the intention of employees to use ICT in their work was compiled, analyzed and validated using structural modeling. In the performed analysis, the influence of individual factors on each other was demonstrated. It was found that employees' intention to use ICT is primarily determined by the perceived ease of use of ICT and also by their perceived usefulness. In the conclusion of the thesis, important findings are summarized and then confronted with the conclusions of important foreign authors. In the thesis, there are also listed limitations of the conducted research as well as proposals for the implementation of further research focused on a similar issue.