Work

Determinants for the Adoption of Market Technologies in the Curriculum of Undergraduate Accounting Courses in Latin America

Year: 2025

Type: article

Abstract: The aim of this article is to analyze the perception of university professors regarding the determinants of adopting market technologies in the curriculums of undergraduate accounting courses in Latin America. This study is based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2). A survey was conducted with professors from undergraduate accounting courses located in the countries that make up Latin America, resulting in a sample of 151 professors distributed among 16 countries. The data was analyzed through a mixed-method approach using Partial Least Squares – Structural Equation Modeling and fuzzy-set Qualitative Comparative Analysis. The findings show the symmetrical influence of habit, performance expectancy, and social influence on the adoption of market technologies regardless of age, academic experience or gender. Furthermore, various asymmetrical combinations of conditions bring about a high adoption of market technologies in accounting curricula, with performance expectancy being present in all possible combinations.

Source: Brazilian Business Review

DOI: 10.15728/bbr.2023.1536.en

Authors: Elcídio Henriques Quiraque, Daiane Garcia Domingues, Anderson Betti Frare, Marco Aurélio Gomes Barbosa

Institutions: Universidade Federal do Paraná, Universidade Federal do Rio Grande

Language: English

Topic: Accounting Education and Careers

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Quality education

Open Access status: diamond

OpenAlex ID: W4406256967

FWCI: 2.751

Cites:

Cited by: 1

Related to: 10