of performance are the best predictors of future performance. This is consistent with Bedard et al. (2003) who suggested that self-efficacy can influence performance expectations. Iskandar et al. (2012) indicated that audit performance is very much dependent on self-efficacy through a high level of efforts. Audit performance will increase when auditors are highly self-efficacious. IT self-efficacy has a positive impact on IT utilisation (Gefen et al., 2003; Tan & Sutherland, 2004; Reid & Levy, 2008; Wang & Emurian, 2005).
Therefore, it is expected that IT self-efficacy can positively impact the auditors’ performance through increased IT utilisation. Moreover, Schwarzer (2014) indicated that self-efficacy has been shown to exert an effect on performance. Selfefficacy impacts the individual’s performance at the workplace, in a manner that an individual’s self-efficacy determines his/her related performance and motivation. Hence, it is crucial to determine the practical implications of the outcomes linked to enhancing individuals’ self-efficacy for their motivation and for improved performance (Cherian & Jacob, 2013). The following statement is therefore hypothesised: H3cii: IT Self-Efficacy has a positive effect on the auditors’ performance. 184.108.40.206 IT Trust and the IT Fit Trust has also been cited as a critical factor in determining an individual’s intentions to use IS (Gefen et al., 2003; Tan & Sutherland, 2004; Reid & Levy, 2008; Wang & Emurian, 2005).
- Summer '17
- Educational Psychology, 1921, 1918, 1925