Unlocking technological capabilities to boost the performance of accounting firms
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 acc...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2023-12-01
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| Series: | Contabilitate şi Informatică de Gestiune |
| Subjects: | |
| Online Access: | http://online-cig.ase.ro/jcig/art/22_4_3.pdf |
| _version_ | 1797374043452604416 |
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| author | Helmi Hentati Neila Boulila Taktak |
| author_facet | Helmi Hentati Neila Boulila Taktak |
| author_sort | Helmi Hentati |
| collection | DOAJ |
| description | 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.
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| first_indexed | 2024-03-08T18:59:14Z |
| format | Article |
| id | doaj.art-ba924fe70298416da9b6f8709ad33524 |
| institution | Directory Open Access Journal |
| issn | 1583-4387 |
| language | English |
| last_indexed | 2024-03-08T18:59:14Z |
| publishDate | 2023-12-01 |
| publisher | Bucharest University of Economic Studies |
| record_format | Article |
| series | Contabilitate şi Informatică de Gestiune |
| spelling | doaj.art-ba924fe70298416da9b6f8709ad335242023-12-28T08:23:28ZengBucharest University of Economic StudiesContabilitate şi Informatică de Gestiune1583-43872023-12-0122463165610.24818/jamis.2023.04003Unlocking technological capabilities to boost the performance of accounting firmsHelmi Hentati0Neila Boulila Taktak1IHEC Carthage, PRESTIGE, University of Carthage, TunisiaIHEC Carthage, PRESTIGE, University of Carthage, TunisiaResearch 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. http://online-cig.ase.ro/jcig/art/22_4_3.pdftechnology useaccounting firmsorganizational performanceorganizational innovation |
| spellingShingle | Helmi Hentati Neila Boulila Taktak Unlocking technological capabilities to boost the performance of accounting firms Contabilitate şi Informatică de Gestiune technology use accounting firms organizational performance organizational innovation |
| title | Unlocking technological capabilities to boost the performance of accounting firms |
| title_full | Unlocking technological capabilities to boost the performance of accounting firms |
| title_fullStr | Unlocking technological capabilities to boost the performance of accounting firms |
| title_full_unstemmed | Unlocking technological capabilities to boost the performance of accounting firms |
| title_short | Unlocking technological capabilities to boost the performance of accounting firms |
| title_sort | unlocking technological capabilities to boost the performance of accounting firms |
| topic | technology use accounting firms organizational performance organizational innovation |
| url | http://online-cig.ase.ro/jcig/art/22_4_3.pdf |
| work_keys_str_mv | AT helmihentati unlockingtechnologicalcapabilitiestoboosttheperformanceofaccountingfirms AT neilaboulilataktak unlockingtechnologicalcapabilitiestoboosttheperformanceofaccountingfirms |