Journal of Accounting and Management Information Systems (JAMIS)

Unlocking technological capabilities to boost the performance of accounting firms

Vol. 22, No. 4/2023 ,   p631..656

Helmi Hentati
Neila Boulila Taktak

Keywords:   Technology Use, Accounting Firms, Organizational performance, Organizational innovation

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.