Modelo combinado de aceitação tecnológica: incorporação da comunicação como fator chave para adoção de técnicas de auditoria assistidas por computador.

Abstract

Computer-Assisted Audit Techniques (CAATs) are digital tools that support auditing activities by increasing efficiency, enhancing reliability, and reducing processing time. Despite their advantages, the adoption of CAATs remains limited, particularly within public institutions. Considering that users significantly influence the adoption of such technologies, this study aimed to investigate the factors that affect the use of CAATs, based on consolidated models of technology acceptance and usage. The research was conducted in two phases, resulting in two articles. The first consisted of a systematic literature review, which identified eighteen relevant studies. The findings highlighted the predominance of the Unified Theory of Acceptance and Use of Technology (UTAUT), the Technology-Organization-Environment Framework (TOE), the Technology Acceptance Model (TAM), and the Theory of Planned Behavior (TPB). Most studies were applied in private and international organizations, with a noticeable lack of empirical research in the Brazilian public context. The second article, empirical phase adopted a qualitative approach through semi-structured interviews and content analysis, focusing on the Brazilian Electoral Justice system. Results revealed that organizational factors, performance expectancy, perceived behavioral control, facilitating conditions, and, innovatively, communication, are key elements influencing CAATs adoption. As a theoretical contribution, the study proposes a combined technology adoption model integrating constructs from TAM, UTAUT, TOE, and TPB, with communication as a moderating element.