Abstract

The objective of this study is to investigate the influence of workplace learning, organisational culture, personal characteristics, such as motivation to learn and self-efficacy on the information technology (IT) competency of external auditors. This study also examines the role of organisational culture as a moderating variable between workplace learning and IT competency. Using a simple random sampling technique, a self-administered questionnaire was completed by 220 external auditors in Yemen. Partial least squares structural equation modelling (PLS-SEM) was applied to analyse the hypothesised relationships. The results show that workplace learning, motivation to learn, self-efficacy, and organisational culture are significant and positively influence the IT competency of the external auditors. Organisational culture also significantly moderates the relationship between workplace learning and IT competency. The study’s findings contribute greater insight into the importance of organisational culture, motivation to learn, self-efficacy of external auditors, and how learning in the workplace influence their IT competency.

摘要

这项研究的目的是调查工作场所学习，组织文化，个人特征（如学习动机和自我效能感）对外部审计师信息技术（IT）能力的影响。这项研究还考察了组织文化作为工作场所学习与IT能力之间的调节变量的作用。使用简单的随机抽样技术，也门的220名外部审计员完成了一份自我管理的调查问卷。应用偏最小二乘结构方程模型（PLS-SEM）分析假设关系。结果表明，工作场所的学习，学习动机，自我效能感和组织文化非常重要，并且对外部审计师的IT能力产生了积极影响。组织文化还显着缓解了工作场所学习与IT能力之间的关系。这项研究的发现有助于更好地了解组织文化的重要性，学习动机，外部审计师的自我效能以及工作场所的学习如何影响其IT能力。