TITLE:
A Behavioral Economics Study on the Management Accountant’s Professional Networking Practices through Mobile Technologies
AUTHORS:
Ashish Varma, Subhransu Sahoo
KEYWORDS:
Behavioral Economics, Management Accountant, Professional Networking, Mobile Technology, PLS-SEM
JOURNAL NAME:
Theoretical Economics Letters,
Vol.8 No.14,
October
25,
2018
ABSTRACT: The objective of this study was to ascertain the
management accountant’s (MA) usage of smartphone for professional networking
purposes. The study was conducted during mid-2017 to mid-2018 using a partial
least squares-structural equation modeling (PLS-SEM) technique. The study
included a sample of 168 management accountants from India. The study found out
that the enjoyment of professional networking activity (EPA) has a direct
significant effect on the perceived value of smartphone professional networking
service (PVSP) and that the perceived risk (PR) had a significant negative
effect on the trust in advice acquired from a smartphone professional
networking service (TCASP). As expected, privacy concerns (PC) had a
significant direct effect on the perceived risks (PR). The PVSP had a direct
positive effect on TCASP. Finally, it was observed that PR mediates the
relationship between PC and TCASP. Thus, this study contributes by bringing new
empirical insights on the actual usage of mobile technology for professional
networking purposes in an emerging market context and has significant
ramifications for providers of such services.