
Ivan Djossa Tchokoté- Doctor of Business Administration
- Professor (Associate) at Catholic University of Central Africa
Ivan Djossa Tchokoté
- Doctor of Business Administration
- Professor (Associate) at Catholic University of Central Africa
Head of Department of Economics, Management and Information Systems
About
9
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Introduction
Current institution
Publications
Publications (9)
This paper examines the factors driving the adoption of digital technologies and their impact on auditors’ performance. It empirically validates a research model grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Theory of Action and Transformation Control (TACT). The study involved 120 auditors (seniors, managers, a...
Today, the challenge of e-governance in relation to tax services remains a serious issue in sub-Saharan Africa. Although implementation projects continue to emerge, it is important to assess whether the digitization of tax procedures is really delivering the expected benefits. This study aims to examine the influence of the use of digitized tax pro...
This study examines the relationship between use of accounting information and the performance of small and medium-sized enterprises (SMEs), with specific focus to the underlying intermediary mechanism namely access to finance in the process. We use data from 331 SMEs in Democratic Republic of Congo, and our results show that use of accounting info...