Enablers, barriers and strategies for adopting new technology in accounting
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 barri...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
2023
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| Online Access: | http://hdl.handle.net/20.500.11937/94049 |
| _version_ | 1848765839147270144 |
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| author | Jackson, Denise Allen, Christina |
| author_facet | Jackson, Denise Allen, Christina |
| author_sort | Jackson, Denise |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T11:41:37Z |
| format | Journal Article |
| id | curtin-20.500.11937-94049 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:41:37Z |
| publishDate | 2023 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-940492024-01-26T02:01:55Z Enablers, barriers and strategies for adopting new technology in accounting Jackson, Denise Allen, Christina 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. 2023 Journal Article http://hdl.handle.net/20.500.11937/94049 10.1016/j.accinf.2023.100666 http://creativecommons.org/licenses/by-nc-nd/4.0/ fulltext |
| spellingShingle | Jackson, Denise Allen, Christina Enablers, barriers and strategies for adopting new technology in accounting |
| title | Enablers, barriers and strategies for adopting new technology in accounting |
| title_full | Enablers, barriers and strategies for adopting new technology in accounting |
| title_fullStr | Enablers, barriers and strategies for adopting new technology in accounting |
| title_full_unstemmed | Enablers, barriers and strategies for adopting new technology in accounting |
| title_short | Enablers, barriers and strategies for adopting new technology in accounting |
| title_sort | enablers, barriers and strategies for adopting new technology in accounting |
| url | http://hdl.handle.net/20.500.11937/94049 |