A Comparison of the Information Technology Knowledge of United States and German Auditors

Abstract

The International Federation of Accountants has stated that competence in information
\ntechnology is imperative for the professional accountant due to its pervasive use in the business
\nworld. Auditors would normally be expected to have higher knowledge than the average
\naccountant since they must audit the work of many different clients with diverse information
\nsystems. We surveyed 2,500 United States and German auditing professionals to determine their
\nself-reported knowledge levels (IT self-efficacy) of 36 information technologies, some of which
\ninclude various emerging technologies. Responses totaled 587 for a 23.5% overall response rate.
\nA factor analysis of the 36 individual technologies revealed five underlying general constructs.
\nResponse statistics indicated both countries lacked significant knowledge for three of these five
\nconstructs.
\nScores were then culturally standardized to appropriately compare United States and
\nGerman responses. German auditors had significantly higher knowledge for the construct of
\nnetworking and data transfer. U.S. auditors had significantly higher knowledge for three
\nconstructs: ecommerce technologies, general office automation, and audit automation technologies.
\nNo differences were found for the construct of accounting firm office automation technologies.
\nThis study provides a foundation and methodology by which future researchers can measure
\nwhether, as an “emerging technology” matures, greater convergence will occur over time across
\ncultures in factor analysis, as in the case of the more mature construct, general office automations.