Document Type

Journal Article

Publication Title

International Journal of Accounting Information Systems

Volume

52

Publisher

Elsevier

School

School of Business and Law

RAS ID

64599

Funders

CPA Australia

Comments

Jackson, D., & Allen, C. (2024). Enablers, barriers and strategies for adopting new technology in accounting. International Journal of Accounting Information Systems, 52, article 100666. https://doi.org/10.1016/j.accinf.2023.100666

Abstract

Although the benefits of technological innovation are widely recognised, the accounting profession continues to undervalue and inadequately leverage technologies such as artificial intelligence, robotic process automation and blockchain. This study builds on earlier work on the antecedents and barriers to technology adoption and considers the role of technological, organisational and environmental factors in the accounting context. The mixed methods design involved surveying 585 accounting managers in Australia and parts of South-East Asia and interviewing 20 Australian accounting managers. Using the Technology–Organisation–Environment model, the study explored differences in the importance of factors by region and organisational type and investigated manager perspectives on strategies to support adoption. Findings indicated that security and privacy concerns are paramount to decision-making, while environment-related factors were of less importance. Prioritised strategies included staying informed of technological innovation, encouraging staff engagement and support, and implementing effective project management. The study illuminates the critical role of professional associations and industry bodies in providing tailored support for members to foster greater technological orientation and advance in the accounting profession, including advocating for high-level, technology-related strategies to drive organisational transformation.

DOI

10.1016/j.accinf.2023.100666

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

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