Ableness

, 92, 149, 177, 186, 187

Academic accounting education (AAE)

, 13–14, 90, 203

Academic qualification (AQ)

, 124–128, 187

Academic vanguards

, 12

Accountants

, 9–12, 57, 91, 233

Accountants’ training framework (ATF)

, 7, 12–17, 64–65, 133–152

Accounting

, 6, 17–25, 24, 49, 188

academic awards and degrees

, 13

definition

, 23

MBA degree

, 199

M.Phil./Ph.D. degree

, 199

practitioners

, 62

Accounting education

, 1, 13–16, 37, 56, 92, 232

Accounting information system (AIS)

, 42

Accounting policy

, 25

Accounting profession

, 1, 25–27, 82, 113, 231

Accounting research

, 26

African Accounting and Finance Association (AAFA)

, 15

Age

, 114–117

American Accounting Association (AAA)

, 1

American Institute of Certified Public Accountants (AICPA)

, 1

Artificial intelligence (AI)

, 3, 39, 62

Audit command language (ACL)

, 60

Average variance extracted (AVE)

, 88

Bachelor of Science (B.Sc.)

, 13, 95, 125, 198

Bartlett’s test of sphericity

, 140

Behavioural intention

, 4

Binary logistic regression

, 204–210, 221

BlackBerry Messenger (BBM)

, 45

Bookkeeping

, 2, 23, 42

Bring Your Own Laptop (BYOL) approach

, 44

Business-Process-as-a-Service (BPaaS)

, 49

Career progression

, 124

Chartered accountants

, 10, 13, 15, 110

Chi-square

, 84, 134, 139

Cloud

, 3, 48–50, 61, 150, 232

Cognitive computing (CC)

, 3, 39, 157, 232

Cognitive instrumental process (CIP)

, 53

Communication-Platform-as-a-Service (CPaaS)

, 49

Competence

, 13, 64–65, 232

acceptable level

, 2

comparison

, 63–64

professional accountants

, 177–187

requirement

, 47

Computer-assisted auditing tools and techniques (CAATTs)

, 42

Confirmatory factor analysis (CFA)

, 88

Continuing professional development (CPD)

, 5, 65

Continuing Professional Education (CPE)

, 15

Correlation

, 62, 88, 173–177, 187, 193

Cross-tabulation technique

, 66, 101, 102, 186

Data analysis techniques

, 86–92

Demographic factors

, 5

Designer

, 3, 39, 177, 187

Determined factors

, 4, 5, 64

Developing economies

, 6, 16, 61, 177, 231

Diffusion of innovation (DOI)

, 50

Diffusion of innovation theory (DIT)

, 50–52, 65

Discrimination

, 113

Diversity

, 12, 112

DropBox

, 167

Education-and-Learning-as-a-Service (ELaaS)

, 49

Ethics

, 5, 39, 110, 231

Evaluator

, 3, 91, 178, 194

Expectancy disconfirmation theory (EDT)

, 52

Expectancy theory of motivation (ETM)

, 52

Expectation gap

, 30–38, 64

Expected date of delivery (EDD)

, 4

Experience

, 5, 26, 117–124, 165

eXtensible Business Reporting Language (XBRL)

, 42

Facebook

, 45

Financial accountability

, 1

Framework

, 4, 26

SoMoClo technologies

, 6

WRA

, 140–152

F-test

, 140

Gender

, 5, 11, 110–113

Google+

, 45

Google classroom

, 60

Google Drive

, 167

Google Forms

, 84, 167

Government Integrated Financial Management Information System (GIFMIS)

, 60

Hypothesis

, 55, 186–187

IES. See International Education Standard (IES)

Imo

, 45

Inclusion

, 6, 12, 57, 204, 231

Individual innovativeness theory (IIT)

, 50

Information technology (IT)

, 2, 40, 41, 48

Infrastructure-as-a-Service (IaaS)

, 49

Initial professional development (IPD)

, 5, 14, 82, 134

Innovation diffusion theory (IDT)

, 50

Instagram

, 45

Institutional adoption of technology

, 153–157

Integrated Payroll and Personnel Information System (IPPIS)

, 60

Integrated reporting (IR)

, 24, 40

Intention to use

, 4, 58, 82, 208–210, 225–227

International Accounting Education Standards Board (IAESB)

, 2, 15, 27, 30, 41, 125

International Accounting Standards Board (IASB)

, 25

International Auditing and Assurance Standards Board (IAASB)

, 40

International Education Guidelines (IEGs)

, 30

International Education Practice Statements (IEPS)

, 30

International Education Standard (IES)

, 2, 26–30

International Federation of Accountants (IFAC)

, 2, 10, 26, 63, 90

International Financial Reporting Standards (IFRS)

, 25

International Public Sector Accounting Standards (IPSAS)

, 25

International Public Sector Accounting Standards Board (IPSASB)

, 25

Interpretive

, 3, 4, 194–202

Inter-rater reliability

, 87

Kaiser-Meyer-Olkin (KMO)

, 88

Knowledge

, 55–56

Knowledge-ability

, 178

Learning

, 55–56, 193

Legitimate peripheral participation (LPP)

, 56

Legitimation code theory (LCT)

, 56

LinkedIn

, 45, 157

Literature

cloud technology

, 166

discourses

, 9–80

mobile technology

, 160

research

, 4

SoMoClo technologies

, 61, 81

technology

, 2

Lotus Notes

, 46

Machine learning

, 39

Manager

, 39, 60, 84, 182, 187, 193, 194

Massification

, 13

McDonaldization

, 13

Microsoft Office Excel

, 84

Microsoft’ s Yammer/Outlook

, 45–46

Mobile

applications

, 83, 156

cloud technology

, 48–50

devices

, 83, 156

payment systems

, 48

social media

, 45–47

technology

, 47–48, 160–166

WRA framework

, 140, 143, 150

Model

General Linear Model (GLM)

, 89

Legitimation code theory (LCT)

, 56

motivational model (MM)

, 54

technology acceptance model (TAM)

, 53

unified theory of acceptance and use of technology (UTAUT)

, 53–54

uses and gratifications theory (UGT)

, 54

Netflix

, 157

New technology

, 43, 52, 57, 65, 153, 232

One Drive

, 167

Pan African Federation of Accountants (PAFA)

, 15

Pathways Commission

, 1, 1878

Perceived ease of use (PEOU)

, 5, 53, 94

Perceived use (PU)

, 53

Perceived usefulness (PU)

, 5, 53

Perceive, learn, setting and use theory (PLESUT)

, 57, 59, 88, 89, 95

Perception (PCT)

, 140, 202

Phinnx

, 60

Pinterest

, 45

Platform-as-a-Service (PaaS)

, 49

Policymaking boards

, 109

Policy specialty

, 109

Practical experience

, 5, 14, 38, 82, 95, 109

Praktik

, 59

Predictive

, 3, 4, 16, 87, 88, 228

Preference

, 14, 86, 89, 97, 101–102, 117, 160

Print-as-a-Service (PrtaaS)

, 49

Process automation

, 153

Profession

, 9, 11–16, 24–28, 37, 95, 112

Professional accounting education

, 14–16, 64, 90, 95, 203

Professional accounting organisations (PAOs)

, 18

Professional competence

, 12, 38–40, 45, 187, 232

Professional qualification (PQ)

, 128–228, 187

Professional values

, 5, 33, 35, 39, 95

Public Interest Oversight Board (PIOB)

, 27

Reciprocity

, 173–177

Reliability

, 87

Research design

, 83–85

Responses

, 1, 43, 84, 95–101, 178, 231

Second machine age

, 39

Self-employment

, 113

Skill deficiency

, 36

Skype

, 45, 157

Snapchat

, 45, 157

Social influence process (SIP)

, 53

Social media

cloud technology

, 48–50

definition

, 45–47

mobile technology

, 47–48

research

, 5–7

SoMoClo technologies

, 61, 86

technology uses

, 65

WRA framework

, 149

Social media, Mobile and Cloud (SoMoClo)

, 3–7, 43–45, 60–63, 149, 173–174, 200–203

Software-as-a-Service (SaaS)

, 49

Special technology training (STT)

, 133, 202

Statement of Membership Obligations (SMOs)

, 30

Statistical Package for the Social Sciences (SPSS)

, 84

Structural equation modelling (SEM)

, 89

Subject matter expert (SME)

, 23

Technology

accounting education delivery

, 64

definition

, 3

factors influencing

, 65–80

institutional adoption

, 153

professional accountants

, 2, 5, 6, 7, 14, 37, 81

research

, 83

WRA

, 140–152

Technology acceptance model (TAM)

, 53

Technology Task Force (TTF)

, 1, 82

Tertiary institutions

, 14, 36

Theory

diffusion of innovation theory (DIT)

, 50–52

expectancy disconfirmation theory (EDT)

, 52

expectancy theory of motivation (ETM)

, 52

learning and knowledge

, 55–56

theoretical considerations

, 56–59

unified theory of acceptance and use of technology (UTAUT)

, 53–54

uses and gratifications theory (UGT)

, 54

Theory of reasoned action (TRA)

, 53

Tripartite accounting

, 25, 61, 82, 92, 95, 102, 109

Twitter

, 45, 157

Unified theory of acceptance and use of technology (UTAUT)

, 53–54

Uses

conceptual framework for analysis

, 94

IT

, 42

social media

, 46

SoMoClo technologies

, 4, 6

technological applications

, 2

value-analyses

, 4

WRA

, 152

Uses and gratifications theory (UGT)

, 54

Value-analyses

, 4, 194–202

Variables

, 7, 52, 86, 187, 202, 204, 211, 221

WhatsApp

, 45, 157

Willingness, Readiness and Ableness (WRA)

, 86, 92, 93, 140–152, 202, 204, 221

Yahoo Messenger

, 45

YouTube

, 45, 157