A STATUS QUO ON THE LITERATURE OF DISRUPTIVE TECHNOLOGIES IN ACCOUNTING - IMPLICATIONS FOR ADOPTION DECISION

Andreea CORDOS (M. Labaditis) () and Adriana Tiron-Tudor

Annales Universitatis Apulensis Series Oeconomica, 2023, vol. 1, issue 25, 11

Abstract: The accounting industry is undergoing an extensive digital transformation through the immersion of new technologies. From an organizational perspective, the digital revolution poses questions about their ability to successfully integrate the changes advocated by current digitalization trend. At the same time, practitioners face challenges, as the organizational roles are being scrutinized and expected to undergo massive changes in a world where technology adoption is at its early stages and still poses profound structural and adequacy questions. Although the details of the impending changes brought by digital transformation are profoundly obscure, knowledge remains the foundational element for a successful transition to new technology, and academic literature must be regularly updated to keep up with the dynamics of real-time transformation. With this purpose, the current study interrogates the state of the accounting literature, with a particular emphasis on emerging technologies in the discipline, and their niche considerations in the face of potential adoptions. The research uses a hybrid approach of qualitative and quantitative analysis. The implications of technology adoption in the accounting field are being structurally divided into advantageous and disadvantageous effects, while elaborating based on the organizational and user ramifications. The pillars on which the analysis is built represents the different technologies that are most commonly refenced by the accounting literature. The originality of the paper stems from its endeavortocross-referenceeverypertinenttechnologywithliterature-referenced implementation considerations.

Keywords: disruptive technologies; accounting; digitalization; literature review; technology. (search for similar items in EconPapers)
JEL-codes: M41 O14 O3 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://oeconomica.uab.ro/upload/lucrari/2520231/11.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2023:i:25:p:11

Access Statistics for this article

More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Bibliographic data for series maintained by Dan-Constantin Danuletiu ().