Business & Management Studies: An International Journal

Yazarlar: Mehmet Yücenurşen

Konular:-

Anahtar Kelimeler:Veri Analitiği,Değişime Direnç,Statüko Yanlılığı Teorisi Data Analytics,Resistance to Change,Status Quo Bias Theory

Özet: This study examines the factors that cause new data analytics technology resistance of professional accountants within the Status Quo Bias Theory framework. In the study, Certified Public Accountants (CPA) operating in Aksaray province were determined as the population, and a questionnaire was applied to 100 accounting professionals. In the analysis of the obtained data, descriptive statistics, exploratory factor analysis and path analysis were performed. Obtained findings show that perceived value, switching costs, and colleague opinions effectively resist change.

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