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Investigating Accountants' and Attorneys' Internet-Based Technology Use, Perceptions, and Attitudes on Client Service Effectiveness.

机译:调查会计师和律师基于Internet的技术使用,对客户服务有效性的看法和态度。

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摘要

Accountants and attorneys have been serving their clients for hundreds of years in a special fiduciary relationship. The availability and advancement of Internet technology has significantly affected both the accounting and the legal profession. The technology acceptance model (TAM) provides a foundation for understanding how users adopt technology and identifies the characteristics of perceived ease of use and perceived benefits as key influencers (Davis, 1989). Despite the advanced communications technology commonly available, accountants and attorneys may fail to utilize Internet-based technology to its potential to collaborate and service clients. The purpose of this qualitative, descriptive study was to explore the perceptions and attitudes of accountants and attorneys with regard to the use of Internet technology in servicing clients and meeting the needs of those clients based on a collaborative service model. Data for this qualitative, descriptive study included semi-structured, one-on-one interviews with a sample of 22 participants (10 Accountants, 10 Lawyers, and 2 Lawyer Accountants). The analysis of the interview data obtained resulted in the development of seven overarching themes that served to describe the perceptions of the group as a whole.;Recommendations for practice and future research were developed from the findings of this study. Of note, the unique finding of this study with regard to the noted sense of immediacy of response offered by participants and their perceptions that in many cases, an immediate response does not align with best practices should be investigated further. Defining a best practice related to the need for rapid response to client questions or concerns given existing and ever improving technologies while also providing the best advice or response through thoughtful consideration is needed.
机译:会计师和律师以特殊的信托关系为客户服务了数百年。 Internet技术的可用性和进步已极大地影响了会计和法律专业。技术接受模型(TAM)为理解用户如何采用技术以及确定感知易用性和感知利益的关键影响因素提供了基础(Davis,1989)。尽管通常可以使用先进的通信技术,但是会计师和律师可能无法利用基于Internet的技术来发挥潜在的协作能力并为客户提供服务。这项定性,描述性研究的目的是探讨会计师和律师对于使用Internet技术服务客户并满足他们基于协作服务模型的需求方面的看法和态度。该定性,描述性研究的数据包括对22位参与者(10位会计师,10位律师和2位律师会计师)进行抽样的半结构化一对一访谈。通过对访问数据的分析,得出了七个总体主题的描述,这些主题可用来描述整个团队的看法。;根据本研究的结果,提出了对实践和未来研究的建议。值得注意的是,就参与者提供的立即反应感以及他们认为在许多情况下,即时反应与最佳实践不符的看法,本研究的独特发现应进一步研究。需要定义与快速响应客户问题或关注有关的最佳实践,既要考虑现有的,不断改进的技术,也需要通过深思熟虑的方式提供最佳建议或响应。

著录项

  • 作者

    Roland, Peter J.;

  • 作者单位

    Northcentral University.;

  • 授予单位 Northcentral University.;
  • 学科 Business Administration Accounting.;Web Studies.;Information Technology.;Law.
  • 学位 D.B.A.
  • 年度 2014
  • 页码 153 p.
  • 总页数 153
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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