%0 Journal Article
%T Workplace Learning and IT Competency in External Auditors: Moderating Effects of Organisational Culture
%A Maria Schulz
%A Patrick Mayer
%A Sofia Klein
%J Annals of Organizational Culture, Leadership and External Engagement Journal
%@ 3108-4176
%D 2021
%V 2
%N 1
%R 10.51847/DQ8XaloGpJ
%P 117-134
%X This research aims to explore how workplace learning, organisational culture, and individual factors—specifically self-efficacy and motivation to learn—affect the information technology (IT) proficiency of external auditors. Additionally, the study investigates whether organisational culture moderates the connection between workplace learning and IT competency. Using simple random sampling, 220 external auditors in Yemen completed a self-administered survey. The relationships proposed in the study were analysed through partial least squares structural equation modelling (PLS-SEM). Findings indicate that workplace learning, self-efficacy, motivation to learn, and organisational culture positively and significantly enhance auditors’ IT proficiency. Moreover, organisational culture plays a significant moderating role in the link between workplace learning and IT competency. These results provide valuable insights into how auditors’ learning experiences, personal characteristics, and organisational environment collectively contribute to their IT capabilities.
%U https://apsshs.com/article/workplace-learning-and-it-competency-in-external-auditors-moderating-effects-of-organisational-cult-w55xz40xnovtk4u