Unlocking Technological Capabilities to Boost the Performance of Accounting Firms

Helmi Hentati () and Neila Boulila Taktak
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Neila Boulila Taktak: IHEC Carthage, PRESTIGE, University of Carthage, Tunisia

Journal of Accounting and Management Information Systems, 2023, vol. 22, issue 4, 631-656

Abstract: Research Question- What is the impact of the use of Internet technology on the financial and non-financial performance of accounting firms? Motivation- The evaluation of the performance of an accounting firm is based on the technological factor. This study is based on a multi-activity study of accounting firms which includes mainly reporting, auditing, and tax activities to create a realistic approach to appropriately measure the performance of accounting firms. Especially with the scarcity of studies have been conducted regarding the organizational impact of technologies on accounting firms. Idea- the purpose of the study was to determine the effect of technology on the performance of accounting firms, based on empirical data. Data- 104 observations were received via a questionnaire sent to the heads of the accounting firms. Tools- we used linear regression to measure the impact of technology use on performance and validated our results graphically. Findings- the results demonstrate that accounting firms equipped with technological capabilities benefit from superior performance. Contribution- these results have practical implications, suggesting that there is value in fostering a mutually beneficial relationship between academic research and the professional practice of accounting firms. Accounting professionals can utilize research insights to enhance their working methods, policies, and decision-making processes pertaining to technology. This collaboration can lead to tangible improvements within the accounting field and contribute to its ongoing development.

Keywords: Technology Use; Accounting Firms; Organizational performance; Organizational innovation (search for similar items in EconPapers)
JEL-codes: M49 (search for similar items in EconPapers)
Date: 2023
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