The impact of contingency factors on the degree of digitization and the operational performance in accounting firms

Helmi Hentati, Maha Khemakhem Jardak and Neila Boulila

Journal of Accounting & Organizational Change, 2025, vol. 22, issue 1, 64-88

Abstract: PurposeThe purpose of this study is to examine the effect of contingency factors, namely, strategy and the technological environment, on the degree of digitalization and on operational performance in accounting firms.Design/methodology/approachThe methodology used in this research relies on the utilization of a structural equation model. Data was collected from the perspectives of 128 directors and managers from various accounting firms. We try to test the moderator effect of strategy and technological environment affecting the digitalization level and the operational performance in accounting firms.FindingsThe study confirmed the contingency theory in the digital transformation process, impacting operational performance. Accounting firms have demonstrated that the adoption of digital strategies contributes to enhancing the relationship between digitalization levels and operational performance. However, the risky technological environment poses a challenge, as it has a negative moderating influence on the degree of digitization and the performance of accounting firms.Research limitations/implicationsThe study adds a valuable nuance to the understanding of digitalization and technological transitions in accounting firms. The research enriches the existing literature by highlighting the consistency of contingency theory explaining the success or failure of the digital transformation of accounting firms.Practical implicationsThis research encourages managers to proactively adopt technological advances and provides recommendations on aligning strategies with technology, considering the technological environment. Managers must be aware that the success of the digital transformation process in accounting firms depends on two important factors: actively engaging in the development of clear digital strategies and encouraging technology adoption within their teams. By equipping themselves with an environment that accounts for financial, resistance, regulatory, dependency and security risks, managers can better manage the risks associated with digitization to optimize operational performance.Originality/valueThe added value of this research lies in its significant contribution to the understanding of digital transformation within accounting firms, particularly by highlighting the relevance of contingency theory in this specific context. It confirms how accounting firms can optimize their performance by crucially aligning their contingency variables: strategy and environment.

Keywords: Technological strategies; Technological environment; Operational performance; Contingency theory; Degree of digitalization; Accounting firms (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-06-2024-0188

DOI: 10.1108/JAOC-06-2024-0188

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