Metaverse Acceptance by the Accounting Community as a Premise of Sustainable Behavior
Abstract
:1. Introduction
2. Literature Review: The Relationship between the Metaverse and the Accounting Community
2.1. Metaverse: A Controversial Technology for Improving the Professional Lives of the Accounting Community
2.2. Metaverse: A Point of Contact for the Accounting Community with Virtuality
2.3. The Opportunities and Vulnerabilities of the Metaverse Perceived by the Accounting Community
2.4. The Perceived Utility of the Metaverse by the Accounting Community
2.5. The Gender and Age of the Accountants as Moderators of Activity in the Metaverse
3. Methodology
4. Results
5. Discussion
6. Conclusions
Author Contributions
Funding
Data Availability Statement
Conflicts of Interest
References
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Relationships between Variables of TPB | Relationships between Variables of TAM3 | Relationships between Variables of MAB |
---|---|---|
Intention is the central point of the model and has the role of a link between Behavior and three other variables: Attitude toward Behavior, Subjective Norm, and Perceived Behavioral Control. | Behavioral Intention keeps its central role, linking Use Behavior with two other main variables: Perceived Usefulness and Perceived Ease of Use. | Intention no longer occupies the central place but becomes a link between Perceived Behavioral Control in the Metaverse and Perceived Behavioral Control in the Metaverse on the one hand and between Perceived Utility of Working in the Metaverse and Perceived Behavioral Control in the Metaverse on the other hand because the Intention of accountants to work in the Metaverse influences Perceived Behavioral Control in the Metaverse as a particularity of virtual reality. |
Paradoxically, Intention is the variable accompanying, like a red thread, the evolution of behavioral models from TPB to TAM3. However, in the case of the MAB model and as a consequence of virtual reality, the Intention of accountants to work in the Metaverse is not influenced by Interaction in the Metaverse. In conclusion, the interaction between users in the virtual world no longer represents a predictor for accountants’ intention to work in the metaverse |
Variable/Item | Mean | SD | Loading | VIF |
---|---|---|---|---|
Intention of accountants to work in the metaverse (IWM): Cronbach’s alpha = 0.764, CR = 0.766, AVE = 0.809 | ||||
IWM1 | 4.19 | 0.637 | 0.900 | 1.617 |
IWM2 | 4.15 | 0.621 | 0.899 | 1.619 |
Perceived behavioral control in the metaverse (PBCM): Cronbach’s alpha = 0.878, CR = 0.879, AVE = 0.805 | ||||
PBCM1 | 4.13 | 0.612 | 0.889 | 2.404 |
PBCM2 | 4.12 | 0.623 | 0.927 | 3.226 |
PBCM3 | 4.19 | 0.644 | 0.874 | 2.261 |
Perceived utility of working in the metaverse (PUM): Cronbach’s alpha = 0.860, CR = 0.882, AVE = 0.703 | ||||
PUM1 | 3.98 | 0.643 | 0.869 | 2.309 |
PUM2 | 3.88 | 0.603 | 0.891 | 2.597 |
PUM3 | 3.89 | 0.772 | 0.847 | 1.948 |
PUM4 | 3.98 | 0.643 | 0.739 | 1.644 |
Interaction in the metaverse (IM): Cronbach’s alpha = 0.839, CR = 0.842, AVE = 0.756 | ||||
IM1 | 3.84 | 0.707 | 0.860 | 2.004 |
IM2 | 3.82 | 0.705 | 0.869 | 1.857 |
IM3 | 3.81 | 0.694 | 0.879 | 2.092 |
Original Sample (O) | Sample Mean (M) | Standard Deviation (STDEV) | T Statistics (|O/STDEV|) | p Values | Status of Hypothesis | |
---|---|---|---|---|---|---|
H1: IM -> IWM | 0.053 | 0.052 | 0.040 | 1.320 | 0.187 | Not supported |
H2: IM -> PUM | 0.462 | 0.463 | 0.034 | 13.568 | 0.000 | Supported |
H3: IWM -> PBCM | 0.764 | 0.764 | 0.021 | 35.796 | 0.000 | Supported |
H4: PUM -> IWM | 0.164 | 0.166 | 0.044 | 3.712 | 0.000 | Supported |
H5: PUM -> PBCM | 0.074 | 0.075 | 0.029 | 2.529 | 0.011 | Supported |
H6: Gender x IM -> PUM | −0.019 | −0.018 | 0.037 | 0.522 | 0.602 | Not supported |
H7: Age x PUM -> IWM | 0.135 | 0.135 | 0.040 | 3.347 | 0.001 | Supported |
Gender -> PUM | −0.109 | −0.108 | 0.036 | 3.060 | 0.002 | Supported |
Age -> IWM | −0.367 | −0.365 | 0.043 | 8.489 | 0.000 | Supported |
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Burlea-Schiopoiu, A.; Popovici, N.; Panait, N.G. Metaverse Acceptance by the Accounting Community as a Premise of Sustainable Behavior. Systems 2023, 11, 560. https://doi.org/10.3390/systems11120560
Burlea-Schiopoiu A, Popovici N, Panait NG. Metaverse Acceptance by the Accounting Community as a Premise of Sustainable Behavior. Systems. 2023; 11(12):560. https://doi.org/10.3390/systems11120560
Chicago/Turabian StyleBurlea-Schiopoiu, Adriana, Norina Popovici, and Nicoleta Georgeta Panait. 2023. "Metaverse Acceptance by the Accounting Community as a Premise of Sustainable Behavior" Systems 11, no. 12: 560. https://doi.org/10.3390/systems11120560