Tebogo Sethibe | University of South Africa (original) (raw)
Papers by Tebogo Sethibe
The relationship between transformational leadership, product innovation and performance in SMEs ... more The relationship between transformational leadership, product innovation and performance in SMEs Journal of Small Business and Entrepreneurship 7 2008 Panuwatwanich, Steward & Mohamed The role of climate for innovation in enhancing business performance Engineering Construction and Architectural Management 8 2010 Charbonnier-Voirin, EI Akremi & Vandenberghe A multilevel model for transformational leadership and adaptive performance and the moderating role of climate for innovation Group and Organisation Management 9 2012 Nybakk & Jenssen Innovation strategy, working climate, and financial performance in traditional manufacturing firms: An empirical analysis International Journal of Innovation Management 10 2012 Overstreet et al. Leadership style and organisational innovativeness drive motor carriers toward sustained performance The International Journal of Logistics Management 11 2013 Choi, Moon & Ko An organisation's ethical climate, innovation, and performance effects of support for innovation and performance evaluation Management Decision 12 2013 Golla & Johnson The relationship between transformational and transactional leadership styles and innovation commitment and output at commercial software companies The Business Review, Cambridge 13 2013 Noruzy et al. Relations between transformational leadership, organisational learning, knowledge management, organisational innovation, and organisational performance: An empirical investigation of manufacturing firms
Undertaking research on these constructs is important to organisations as managers should be awar... more Undertaking research on these constructs is important to organisations as managers should be aware of the impact of different variables on organisational performance in order to manage them in an effective manner (Bigliardi 2013; Ndregjoni & Elmazi 2012). Yen (2013), for example, states that the facilitation of innovation is an important management function that can be directly linked to organisational performance. Background: Innovation is recognised as one of the most important determinant of organisational performance. Yet, the results of studies that investigate the relationship between innovation and organisational performance are inconclusive. The inconsistency has been attributed to a number of factors, which include, among others, the measures used to evaluate organisational performance. Aim: This study was set out to identify, categorise and critically analyse the instruments used to assess organisational performance when investigating the relationship between innovation and organisational performance. Setting: The study focuses on all scientific publications reporting on organisational performance, inclusive of both financial and non-financial indicators of performance, and are not limited to any specific country or industry. Methods: The systematic literature review methodology was used to identify studies which investigated the relationship between innovation and organisational performance. Once identified, articles were analysed on the way organisational performance was measured. Classification was done with reference to financial and non-financial indicators, accounting and market-based, as well as objective and subjective measures. Results: The findings show that profitability, sales growth and return on assets (ROA) are the most preferred accounting-based financial measures of organisation performance. In addition, Tobin's Q was found to be the most favoured market-based financial measure of organisational performance. The study further reveals that market share, customer satisfaction and productivity are the most popular non-financial-based measures of organisational performance. Conclusion: The use of measures of organisational performance is often left to the discussion of the researcher, which is not implicitly wrong, but does little to contribute to the body of knowledge on this important topic. Researchers are firstly urged to clearly define which aspects of organisational performance they intend to study, secondly to use established instruments or often used indicators of organisational performance, and thirdly to combine both objective and subjective measures of organisational performance. This would allow for researchers to build on the work of other and strengthen the body of knowledge in this area.
International Journal of Innovation Management, Jan 29, 2018
The purpose of this paper is to examine the nature of the relationship between leadership styles,... more The purpose of this paper is to examine the nature of the relationship between leadership styles, organisational climate, innovation and organisational performance. The study was quantitative in nature using questionnaires submitted by 231 participants from various companies in South Africa. The statistical analysis was based on Structural Equation Modelling (SEM) using the path analysis. The results from SEM reveal that transformational leadership style influences the climate for innovation and organisational performance directly and innovation indirectly. Similarly, a direct relationship between transactional leadership style and organisational performance was found, but no relationship was found between transactional leadership style and innovation. The findings assist managers to better understand which leadership style to adopt when the aim is to increase organisational performance using innovation as an enabler. This is the first study that investigated the nature of the relationship between leadership styles, organisational climate, innovation and organisational performance taking into account the nature of innovation (i.e., incremental and radical) and the stage at which innovation is operating in the innovation process.
Computers
Small and medium enterprises (SMEs) play a critical role in the economic growth of a nation, and ... more Small and medium enterprises (SMEs) play a critical role in the economic growth of a nation, and their significance is increasingly acknowledged. More than 90% of commercial establishments, almost 70f% of jobs, and 55% of the GDP are held by SMEs in mature economies. Additionally, this sector accounts for 70% of employment possibilities and up to 40% of the GDP in developing countries. Technologically, the Internet of Things (IoT) enables multiple connected devices, i.e., “things”, to add value to businesses, as they can communicate and send messages or signals promptly. In this article, we investigate various challenges SMEs experience in IoT adoption to further their businesses. Amongst others, the challenges elicited include IoT considerations for SMEs, data, financial availability, and challenges related to the SME environment. Having analysed the challenges, a three-tiered solution framework coined the Secure IoT Control Framework (SIoTCF) to address the said challenges is deve...
Proceedings of the International Conference on Business and Management Dynamics 2016: Sustainable economies in the information economy, 2016
The relationship between transformational leadership, product innovation and performance in SMEs ... more The relationship between transformational leadership, product innovation and performance in SMEs Journal of Small Business and Entrepreneurship 7 2008 Panuwatwanich, Steward & Mohamed The role of climate for innovation in enhancing business performance Engineering Construction and Architectural Management 8 2010 Charbonnier-Voirin, EI Akremi & Vandenberghe A multilevel model for transformational leadership and adaptive performance and the moderating role of climate for innovation Group and Organisation Management 9 2012 Nybakk & Jenssen Innovation strategy, working climate, and financial performance in traditional manufacturing firms: An empirical analysis International Journal of Innovation Management 10 2012 Overstreet et al. Leadership style and organisational innovativeness drive motor carriers toward sustained performance The International Journal of Logistics Management 11 2013 Choi, Moon & Ko An organisation's ethical climate, innovation, and performance effects of support for innovation and performance evaluation Management Decision 12 2013 Golla & Johnson The relationship between transformational and transactional leadership styles and innovation commitment and output at commercial software companies The Business Review, Cambridge 13 2013 Noruzy et al. Relations between transformational leadership, organisational learning, knowledge management, organisational innovation, and organisational performance: An empirical investigation of manufacturing firms
iii PREFACE iv ACKNOWLEDGEMENTS v CHAPTER 1 ORIENTATION 1 1.1 Background 1 1.2 Problem statement ... more iii PREFACE iv ACKNOWLEDGEMENTS v CHAPTER 1 ORIENTATION 1 1.1 Background 1 1.2 Problem statement 7 1.3 Goals and objectives 8 1.4 Importance of the study 9 1.5 Delineation 11 1.6 Limitations 12 1.7 Research method 12 1.7.1 Literature review 12 1.7.2 Empirical investigation 13 1.8 Chapter divisions 14 CHAPTER 2 OBJECTIVE 1 16 The relationship between leadership styles, innovation and organisational performance: A systematic review 17 CHAPTER 3 OBJECTIVE 2 35 Organizational climate, innovation and performance: A systematic review 36 CHAPTER 4 OBJECTIVE 3 54 The relationship between leadership style, organisational climate, innovation and organisational performance: An investigation into the research methodology used 55 CHAPTER 5 OBJECTIVE 4 76 An examination of the instruments used to measure incremental and radical innovations: A systematic review 77 CHAPTER 6 OBJECTIVE 5 91
International Journal of Innovation Management, 2017
The purpose of this paper is to examine the nature of the relationship between leadership styles,... more The purpose of this paper is to examine the nature of the relationship between leadership styles, organisational climate, innovation and organisational performance. The study was quantitative in nature using questionnaires submitted by 231 participants from various companies in South Africa. The statistical analysis was based on Structural Equation Modelling (SEM) using the path analysis. The results from SEM reveal that transformational leadership style influences the climate for innovation and organisational performance directly and innovation indirectly. Similarly, a direct relationship between transactional leadership style and organisational performance was found, but no relationship was found between transactional leadership style and innovation. The findings assist managers to better understand which leadership style to adopt when the aim is to increase organisational performance using innovation as an enabler. This is the first study that investigated the nature of the relat...
The Southern African Journal of Entrepreneurship and Small Business Management, 2016
Background: Innovation is recognised as one of the most important determinant of organisational p... more Background: Innovation is recognised as one of the most important determinant of organisational performance. Yet, the results of studies that investigate the relationship between innovation and organisational performance are inconclusive. The inconsistency has been attributed to a number of factors, which include, among others, the measures used to evaluate organisational performance.Aim: This study was set out to identify, categorise and critically analyse the instruments used to assess organisational performance when investigating the relationship between innovation and organisational performance.Setting: The study focuses on all scientific publications reporting on organisational performance, inclusive of both financial and non-financial indicators of performance, and are not limited to any specific country or industry.Methods: The systematic literature review methodology was used to identify studies which investigated the relationship between innovation and organisational perfor...
Journal of Entrepreneurship and Innovation in Emerging Economies, 2016
Organisational climate (OC) plays an important role in the innovation of an organisation. In addi... more Organisational climate (OC) plays an important role in the innovation of an organisation. In addition, innovation has become critical for nations, organisations and individuals in an increasingly complex and challenging world. Yet, very few studies are designed to investigate the causal path of the effect of innovation on organisational performance systematically by examining the influence of organisational climate.The purpose of the study has been to consolidate, synthesize and critique the empirical studies that have examined the relationship between organisational climate, innovation and organisational performance.A systematic literature review approach has been followed to find the appropriate studies on these constructs (organisational climate, innovation and organisational performance) and the building blocks of science (concepts, statement and conceptual framework) have been used as a structure to analyse and report on the findings.After consulting 96 major databases, coverin...
International Journal of Innovation Management, 2017
The study on which this paper is based examined the effect of transformational and transactional ... more The study on which this paper is based examined the effect of transformational and transactional leadership styles as well as the effect of each component of transformational and transactional leadership on innovative behaviour. A sample of 3 180 respondents from 52 South African companies participated in this research. Two main hypotheses and six sub-hypotheses were tested using multiple regression analysis with and without interaction terms. The results indicate that it is useful to utilise both transformational and transactional leadership styles to enhance employees' innovative behaviour. The study substantiated the expected positive relationship between transformational and transactional leadership style and innovative behaviour. Furthermore, the results showed that amongst the components of these leadership styles, inspirational motivation, intellectual stimulation and contingent reward positively influence innovative behaviour. The results showed no relationship between i...
South African Journal of Economic and Management Sciences, 2015
This paper is an attempt to consolidate the published scientific knowledge about the impact of le... more This paper is an attempt to consolidate the published scientific knowledge about the impact of leadership styles on the relationship between innovation and organisational performance. Concepts, statements and conceptual frameworks were used as structure to analyse the body of scientific knowledge. After consulting 31 major research databases using the systematic literature review methodology, only seven journals articles that examined the link between leadership, innovation and organisational performance were identified. The synthesis of the journal articles revealed (a) that consensus exists among researchers as far as the relevant concepts are concerned; (b) that most agree on the definition of leadership and innovation but that a uniform understanding of what constitutes organisational performance is lacking; and (c) that conceptual models are too simplistic and do not consider mediator variables or multiple financial criteria measures. The findings further reveal that innovation is significantly and positively related to superior organisational performance, and that, although transformational leadership style is significantly and positively related to innovation, transactional leadership style is more appropriate when the aim is to instil a culture of innovation. Transformational leadership style, by contrast, is mostly associated with organisational performance. In addition, the findings further reveal that none of the studies investigate the mediating effect of the nature of innovation (incremental and radical) on the relationship between leadership and organisational performance, and that none of the studies use the objective measures of financial performance such as ROA, ROE, price/earnings (P/E) and Tobin's Q calculated from annual financial reports.
SA Journal of Information Management, 2022
Background: The auditing profession has been burdened with high costs and reputational damage res... more Background: The auditing profession has been burdened with high costs and reputational damage resulting from false results because of a high dependency on manual tasks susceptible to errors or manipulation. Automating repetitive tasks with the use of robots can help minimise these errors to achieve efficiencies and cost reduction.Objectives: This study adopted a Unified Theory of Acceptance and Use of Technology (UTAUT) model to determine the factors influencing organisations to use robotics technology when performing auditing activities.Methods: The study was quantitative, using a survey consisting of 37 questionnaires and two semi-structured interview questions. The sample consisted of 59 professional auditors and 26 non-auditors involved in auditing in South Africa.Results: The study results show that performance expectancy and facilitating conditions are key factors that influence the adoption of robotics in the auditing profession. A lack of training, data quality, and inadequa...
The relationship between transformational leadership, product innovation and performance in SMEs ... more The relationship between transformational leadership, product innovation and performance in SMEs Journal of Small Business and Entrepreneurship 7 2008 Panuwatwanich, Steward & Mohamed The role of climate for innovation in enhancing business performance Engineering Construction and Architectural Management 8 2010 Charbonnier-Voirin, EI Akremi & Vandenberghe A multilevel model for transformational leadership and adaptive performance and the moderating role of climate for innovation Group and Organisation Management 9 2012 Nybakk & Jenssen Innovation strategy, working climate, and financial performance in traditional manufacturing firms: An empirical analysis International Journal of Innovation Management 10 2012 Overstreet et al. Leadership style and organisational innovativeness drive motor carriers toward sustained performance The International Journal of Logistics Management 11 2013 Choi, Moon & Ko An organisation's ethical climate, innovation, and performance effects of support for innovation and performance evaluation Management Decision 12 2013 Golla & Johnson The relationship between transformational and transactional leadership styles and innovation commitment and output at commercial software companies The Business Review, Cambridge 13 2013 Noruzy et al. Relations between transformational leadership, organisational learning, knowledge management, organisational innovation, and organisational performance: An empirical investigation of manufacturing firms
Undertaking research on these constructs is important to organisations as managers should be awar... more Undertaking research on these constructs is important to organisations as managers should be aware of the impact of different variables on organisational performance in order to manage them in an effective manner (Bigliardi 2013; Ndregjoni & Elmazi 2012). Yen (2013), for example, states that the facilitation of innovation is an important management function that can be directly linked to organisational performance. Background: Innovation is recognised as one of the most important determinant of organisational performance. Yet, the results of studies that investigate the relationship between innovation and organisational performance are inconclusive. The inconsistency has been attributed to a number of factors, which include, among others, the measures used to evaluate organisational performance. Aim: This study was set out to identify, categorise and critically analyse the instruments used to assess organisational performance when investigating the relationship between innovation and organisational performance. Setting: The study focuses on all scientific publications reporting on organisational performance, inclusive of both financial and non-financial indicators of performance, and are not limited to any specific country or industry. Methods: The systematic literature review methodology was used to identify studies which investigated the relationship between innovation and organisational performance. Once identified, articles were analysed on the way organisational performance was measured. Classification was done with reference to financial and non-financial indicators, accounting and market-based, as well as objective and subjective measures. Results: The findings show that profitability, sales growth and return on assets (ROA) are the most preferred accounting-based financial measures of organisation performance. In addition, Tobin's Q was found to be the most favoured market-based financial measure of organisational performance. The study further reveals that market share, customer satisfaction and productivity are the most popular non-financial-based measures of organisational performance. Conclusion: The use of measures of organisational performance is often left to the discussion of the researcher, which is not implicitly wrong, but does little to contribute to the body of knowledge on this important topic. Researchers are firstly urged to clearly define which aspects of organisational performance they intend to study, secondly to use established instruments or often used indicators of organisational performance, and thirdly to combine both objective and subjective measures of organisational performance. This would allow for researchers to build on the work of other and strengthen the body of knowledge in this area.
International Journal of Innovation Management, Jan 29, 2018
The purpose of this paper is to examine the nature of the relationship between leadership styles,... more The purpose of this paper is to examine the nature of the relationship between leadership styles, organisational climate, innovation and organisational performance. The study was quantitative in nature using questionnaires submitted by 231 participants from various companies in South Africa. The statistical analysis was based on Structural Equation Modelling (SEM) using the path analysis. The results from SEM reveal that transformational leadership style influences the climate for innovation and organisational performance directly and innovation indirectly. Similarly, a direct relationship between transactional leadership style and organisational performance was found, but no relationship was found between transactional leadership style and innovation. The findings assist managers to better understand which leadership style to adopt when the aim is to increase organisational performance using innovation as an enabler. This is the first study that investigated the nature of the relationship between leadership styles, organisational climate, innovation and organisational performance taking into account the nature of innovation (i.e., incremental and radical) and the stage at which innovation is operating in the innovation process.
Computers
Small and medium enterprises (SMEs) play a critical role in the economic growth of a nation, and ... more Small and medium enterprises (SMEs) play a critical role in the economic growth of a nation, and their significance is increasingly acknowledged. More than 90% of commercial establishments, almost 70f% of jobs, and 55% of the GDP are held by SMEs in mature economies. Additionally, this sector accounts for 70% of employment possibilities and up to 40% of the GDP in developing countries. Technologically, the Internet of Things (IoT) enables multiple connected devices, i.e., “things”, to add value to businesses, as they can communicate and send messages or signals promptly. In this article, we investigate various challenges SMEs experience in IoT adoption to further their businesses. Amongst others, the challenges elicited include IoT considerations for SMEs, data, financial availability, and challenges related to the SME environment. Having analysed the challenges, a three-tiered solution framework coined the Secure IoT Control Framework (SIoTCF) to address the said challenges is deve...
Proceedings of the International Conference on Business and Management Dynamics 2016: Sustainable economies in the information economy, 2016
The relationship between transformational leadership, product innovation and performance in SMEs ... more The relationship between transformational leadership, product innovation and performance in SMEs Journal of Small Business and Entrepreneurship 7 2008 Panuwatwanich, Steward & Mohamed The role of climate for innovation in enhancing business performance Engineering Construction and Architectural Management 8 2010 Charbonnier-Voirin, EI Akremi & Vandenberghe A multilevel model for transformational leadership and adaptive performance and the moderating role of climate for innovation Group and Organisation Management 9 2012 Nybakk & Jenssen Innovation strategy, working climate, and financial performance in traditional manufacturing firms: An empirical analysis International Journal of Innovation Management 10 2012 Overstreet et al. Leadership style and organisational innovativeness drive motor carriers toward sustained performance The International Journal of Logistics Management 11 2013 Choi, Moon & Ko An organisation's ethical climate, innovation, and performance effects of support for innovation and performance evaluation Management Decision 12 2013 Golla & Johnson The relationship between transformational and transactional leadership styles and innovation commitment and output at commercial software companies The Business Review, Cambridge 13 2013 Noruzy et al. Relations between transformational leadership, organisational learning, knowledge management, organisational innovation, and organisational performance: An empirical investigation of manufacturing firms
iii PREFACE iv ACKNOWLEDGEMENTS v CHAPTER 1 ORIENTATION 1 1.1 Background 1 1.2 Problem statement ... more iii PREFACE iv ACKNOWLEDGEMENTS v CHAPTER 1 ORIENTATION 1 1.1 Background 1 1.2 Problem statement 7 1.3 Goals and objectives 8 1.4 Importance of the study 9 1.5 Delineation 11 1.6 Limitations 12 1.7 Research method 12 1.7.1 Literature review 12 1.7.2 Empirical investigation 13 1.8 Chapter divisions 14 CHAPTER 2 OBJECTIVE 1 16 The relationship between leadership styles, innovation and organisational performance: A systematic review 17 CHAPTER 3 OBJECTIVE 2 35 Organizational climate, innovation and performance: A systematic review 36 CHAPTER 4 OBJECTIVE 3 54 The relationship between leadership style, organisational climate, innovation and organisational performance: An investigation into the research methodology used 55 CHAPTER 5 OBJECTIVE 4 76 An examination of the instruments used to measure incremental and radical innovations: A systematic review 77 CHAPTER 6 OBJECTIVE 5 91
International Journal of Innovation Management, 2017
The purpose of this paper is to examine the nature of the relationship between leadership styles,... more The purpose of this paper is to examine the nature of the relationship between leadership styles, organisational climate, innovation and organisational performance. The study was quantitative in nature using questionnaires submitted by 231 participants from various companies in South Africa. The statistical analysis was based on Structural Equation Modelling (SEM) using the path analysis. The results from SEM reveal that transformational leadership style influences the climate for innovation and organisational performance directly and innovation indirectly. Similarly, a direct relationship between transactional leadership style and organisational performance was found, but no relationship was found between transactional leadership style and innovation. The findings assist managers to better understand which leadership style to adopt when the aim is to increase organisational performance using innovation as an enabler. This is the first study that investigated the nature of the relat...
The Southern African Journal of Entrepreneurship and Small Business Management, 2016
Background: Innovation is recognised as one of the most important determinant of organisational p... more Background: Innovation is recognised as one of the most important determinant of organisational performance. Yet, the results of studies that investigate the relationship between innovation and organisational performance are inconclusive. The inconsistency has been attributed to a number of factors, which include, among others, the measures used to evaluate organisational performance.Aim: This study was set out to identify, categorise and critically analyse the instruments used to assess organisational performance when investigating the relationship between innovation and organisational performance.Setting: The study focuses on all scientific publications reporting on organisational performance, inclusive of both financial and non-financial indicators of performance, and are not limited to any specific country or industry.Methods: The systematic literature review methodology was used to identify studies which investigated the relationship between innovation and organisational perfor...
Journal of Entrepreneurship and Innovation in Emerging Economies, 2016
Organisational climate (OC) plays an important role in the innovation of an organisation. In addi... more Organisational climate (OC) plays an important role in the innovation of an organisation. In addition, innovation has become critical for nations, organisations and individuals in an increasingly complex and challenging world. Yet, very few studies are designed to investigate the causal path of the effect of innovation on organisational performance systematically by examining the influence of organisational climate.The purpose of the study has been to consolidate, synthesize and critique the empirical studies that have examined the relationship between organisational climate, innovation and organisational performance.A systematic literature review approach has been followed to find the appropriate studies on these constructs (organisational climate, innovation and organisational performance) and the building blocks of science (concepts, statement and conceptual framework) have been used as a structure to analyse and report on the findings.After consulting 96 major databases, coverin...
International Journal of Innovation Management, 2017
The study on which this paper is based examined the effect of transformational and transactional ... more The study on which this paper is based examined the effect of transformational and transactional leadership styles as well as the effect of each component of transformational and transactional leadership on innovative behaviour. A sample of 3 180 respondents from 52 South African companies participated in this research. Two main hypotheses and six sub-hypotheses were tested using multiple regression analysis with and without interaction terms. The results indicate that it is useful to utilise both transformational and transactional leadership styles to enhance employees' innovative behaviour. The study substantiated the expected positive relationship between transformational and transactional leadership style and innovative behaviour. Furthermore, the results showed that amongst the components of these leadership styles, inspirational motivation, intellectual stimulation and contingent reward positively influence innovative behaviour. The results showed no relationship between i...
South African Journal of Economic and Management Sciences, 2015
This paper is an attempt to consolidate the published scientific knowledge about the impact of le... more This paper is an attempt to consolidate the published scientific knowledge about the impact of leadership styles on the relationship between innovation and organisational performance. Concepts, statements and conceptual frameworks were used as structure to analyse the body of scientific knowledge. After consulting 31 major research databases using the systematic literature review methodology, only seven journals articles that examined the link between leadership, innovation and organisational performance were identified. The synthesis of the journal articles revealed (a) that consensus exists among researchers as far as the relevant concepts are concerned; (b) that most agree on the definition of leadership and innovation but that a uniform understanding of what constitutes organisational performance is lacking; and (c) that conceptual models are too simplistic and do not consider mediator variables or multiple financial criteria measures. The findings further reveal that innovation is significantly and positively related to superior organisational performance, and that, although transformational leadership style is significantly and positively related to innovation, transactional leadership style is more appropriate when the aim is to instil a culture of innovation. Transformational leadership style, by contrast, is mostly associated with organisational performance. In addition, the findings further reveal that none of the studies investigate the mediating effect of the nature of innovation (incremental and radical) on the relationship between leadership and organisational performance, and that none of the studies use the objective measures of financial performance such as ROA, ROE, price/earnings (P/E) and Tobin's Q calculated from annual financial reports.
SA Journal of Information Management, 2022
Background: The auditing profession has been burdened with high costs and reputational damage res... more Background: The auditing profession has been burdened with high costs and reputational damage resulting from false results because of a high dependency on manual tasks susceptible to errors or manipulation. Automating repetitive tasks with the use of robots can help minimise these errors to achieve efficiencies and cost reduction.Objectives: This study adopted a Unified Theory of Acceptance and Use of Technology (UTAUT) model to determine the factors influencing organisations to use robotics technology when performing auditing activities.Methods: The study was quantitative, using a survey consisting of 37 questionnaires and two semi-structured interview questions. The sample consisted of 59 professional auditors and 26 non-auditors involved in auditing in South Africa.Results: The study results show that performance expectancy and facilitating conditions are key factors that influence the adoption of robotics in the auditing profession. A lack of training, data quality, and inadequa...