Title: The influence of supportive work environment and organisational culture on the information technology competency of external auditors in a developing economy

Authors: Mokhtar Abdulhakim Alsabahi; Ku Maisurah Ku Bahador; Rafeah Mat Saat

Addresses: Accounting Department, Ibb University, Yemen; Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM), 06010, Sintok, Kedah, Malaysia ' Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM), 06010, Sintok, Kedah, Malaysia ' Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM), 06010, Sintok, Kedah, Malaysia

Abstract: The main focus of the present study was to investigate the relationship between supervisor support, organisational support, organisational culture, and information technology (IT) competency. For this purpose, data were collected from 328 external auditors in the Yemeni private and public sectors by using a questionnaire. The SmartPLS 3 has been used in analysing the data, based on the partial least squares-structural equation modeling (PLS-SEM). Organisational support theory (OST) has been employed as an underpinning theory. The findings of the paper indicate a positive connection between organisational support, organisational culture and IT competency. This paper contributes to the current literature by recognising the supportive work environment-missing connections in the form of supervisory support and organisational support on IT competency for external auditors. The findings are, therefore, valuable for managers to develop organisational policies, procedures, and practices that support employee needs and then invest in training the employees.

Keywords: information technology competency; supportive work environment; supervisor support; organisational support; organisational culture; OST; organisational support theory; PLS-SEM; partial least squares-structural equation modelling; external auditors; Yemen.

DOI: 10.1504/IJTGM.2022.128118

International Journal of Trade and Global Markets, 2022 Vol.16 No.1/2/3, pp.30 - 46

Received: 29 Apr 2020
Accepted: 14 Jun 2020
Published online: 06 Jan 2023 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article