The Theory Of Planned Behavior: An Examination Of Governmental Financial Managers‘ Intentions To Modify Internal Controls For E-Services
- ASU Author/Contributor (non-ASU co-authors, if there are any, appear on document)
- Dwayne McSwain PhD, Associate Professor (Creator)
- Institution
- Appalachian State University (ASU )
- Web Site: https://library.appstate.edu/
Abstract: This study uses Ajzen’s (1991) Theory of Planned Behavior as a theoretical framework to examine state and local government (SLG) financial managers’ intentions to modify internal controls when implementing e-services. The primary objective of this study is to determine whether SLG financial managers’ decision (intention) to support modification of internal controls is a function of his/her beliefs toward proper accounting internal controls. Results indicate significant support for a decision process based on attitude, subjective norm, and perceived behavioral control for modifying internal controls after adopting e-services. A priori, one would expect changes in business processes to lead to appropriate changes in internal controls; however, the mean response for intention in this study indicates only a mild propensity to make such changes. The data in this study suggest that financial managers of state and local governments are aware of their responsibilities for maintaining appropriate internal controls but express only slight interest in, willingness to, or belief they are able to modify internal controls to address the changes in accounting systems as a result of the adoption of e-services. Implications of electing to forego internal control modifications after business process changes are provided, along with suggestions for future research.
The Theory Of Planned Behavior: An Examination Of Governmental Financial Managers‘ Intentions To Modify Internal Controls For E-Services
PDF (Portable Document Format)
493 KB
Created on 4/4/2019
Views: 1744
Additional Information
- Publication
- McSwain, D. N., Glandon, S., & Glandon, T. A. (2008). The Theory Of Planned Behavior: An Examination Of Governmental Financial Managers Intentions To Modify Internal Controls For E-Services. Review of Business Information Systems (RBIS), 12(1), 33-52. https://doi.org/10.19030/rbis.v12i1.4396. Publisher version of record available at: https://clutejournals.com/index.php/RBIS/article/view/4396
- Language: English
- Date: 2008
- Keywords
- Theory of Planned Behavior, internet controls, e-services, financial managers, state and local government