Measuring Tax Professionals’ Digital Technology Adoption Behaviour: A Confirmatory Factor Analysis

Kabir Abba Abdulkadir¹ , Joseph Femi Adebisi² , Sunday Mlanga³ , Bala Salisu⁴

1. Dept. of Taxation, ANAN University, Kwall, Plateau State, Nigeria.
2. College of Public Sector Accounting, ANAN University, Kwall, Plateau State, Nigeria.
3. College of Public Sector Accounting, ANAN University, Kwall, Plateau State, Nigeria.
4. School of Management Studies, The Federal Polytechnic Damaturu, Yobe State, Nigeria.

Section:Research Paper, Product Type: Journal-Paper
Vol.12 , Issue.4 , pp.8-17, Dec-2024

Online published on Dec 31, 2024

Copyright © Kabir Abba Abdulkadir, Joseph Femi Adebisi, Sunday Mlanga, Bala Salisu . This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
 

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Abstract :
The study confirmed the structure of a scale designed to measure the digital technology adoption behaviour of tax professionals in Nigeria using Confirmatory Factor Analysis (CFA). Survey data were collected from 168 tax professionals working with Federal Inland Revenue Service (FIRS). CFA was performed to assess the reliability, validity, and structure of the construct. The results confirmed a unidimensional structure of digital technology adoption behaviour, comprising seven dimensions: digital technology usage, perceived utility, innovation seeking, perceived benefits, workflow digitalisation, skill development willingness, and adaptability. The measurement model demonstrated strong reliability (? = 0.930; ? = 0.932), construct validity (AVE = 0.663), and excellent factor loadings. A notable ceiling effect reflected consistently high digital adoption levels among the participants, indicating their readiness to embrace digital transformation. This study contributes to the literature on public sector digital transformation by empirically validating a multidimensional construct of digital adoption behaviour. However, the homogeneity of the sample (limited to FIRS professionals) may affect generalisability. Future studies could explore cross-organisational comparisons or adopt longitudinal approaches to assess changes in digital adoption behaviour over time.

Key-Words / Index Term :
Digital Technology Adoption, Tax Professionals, Public Sector, Digital Transformation, Federal Inland Revenue Service (FIRS), Nigeria

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