Developing A New Model of Big Data Analytics Adoption Among Public Sector Auditors and Its Impact on Auditors’ Well-Being (S/O 14465)

• Main Authors: Raja Mohd Ali, Raja Haslinda, Mohamad Hsbollah, Hafizah, Saidin, Siti Zabedah, Sudin, Suhizaz, Hassan, Haslinda
• Format: Monograph
• Language: English
• Published: UUM 2023
• Subjects: HF5601 Accounting
• Online Access: https://repo.uum.edu.my/id/eprint/30579/1/14465.pdf; https://repo.uum.edu.my/id/eprint/30579/

The changing nature of work structure in today’s world resulted in employees face greater pressure to meet work demands, increased competition and higher expectations. In Malaysia, it is reported that the one of the stressful job is being an auditor due to the massive workload especially with regards to the time budget. Many researchers found that stress gives impact to the auditors’ outcome. Therefore, society needs to address the illness and develop preventive strategies and effective programs in managing health and mental well-being. In this Industrial Revolution 4.0 (IR4.0) technology environment, embracing technological innovations (such as big data analytics) can put employees back in control of how they spend their time at work and greatly reduces the risks of stress which leads to better well-being. The power of big data analytics to describe problems, assess a situation, predict results, and prepare solutions has made it an important elements in any organizations. Therefore, this study aims to develop a new model of Big Data Analytics (BDA) adoption and its impact on auditors’ well-being. Using the mixed methods, data was collected using survey and interview with public sector auditors in northern part of Malaysia. Survey data was analysed using Partial Least Square while interview data was analysed using thematic analysis. The study reveals that perceived ease of use, perceived usefulness, management commitment, and organizational system perspectives are. significantly affected the attitude and behavioral intention to adopt BDA. The study also shows that adoption of BDA significantly affect the auditor’s well-being. This study produced a new model on the BDA adoption and its impact on employees (auditors) well-being. The results of this study will assists government in promoting the deployment of BDA and making relevant policies with regards to the financial, technological and employee's well-being. Further, it will assist the auditors in managing and lowering their workload which leads to reducing stress and depression issue that result in increased productivity and organization performance. Hence, the society health lifestyles can be improved and government expenses on mental health can be reduced.