Proposing Personality and Social Factors as Antecedents to Technology Resistance in Future Accountants

Abstract

A main objective of AACSB Standard A5 (AACSB 2018) is for accounting students to achieve information technology agility and greater adaptability in this age of rapid change to the profession. To this end, academic research identifies technological agility as a foundational skill required to educate accountants in data analytics. However, prior research indicates a resistance by accountants to adopt new technology. In light of increasing demands for accounting students to develop increased abilities and flexibility with technology and to adopt data analytics techniques, educators need a much better understanding of antecedents to technology resistance. This proposed study asks: Do personality characteristics and situational and organizational conditions influence the technological resistance of accounting students and faculty? Do these influences operate through the status quo bias (SQB) decision framework? Performing this suggested study may lead to insights and suggest educational interventions and curriculum guidance to meet that guidance.