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 accou...
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Veröffentlicht in: | Contabilitate şi informatică de gestiune 2023, Vol.23 (4), p.631-656 |
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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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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. 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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. 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(DFG Nationallizenzen)</collection><collection>CEEOL: Open Access</collection><collection>CEEOL</collection><jtitle>Contabilitate şi informatică de gestiune</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Hentati, Helmi</au><au>Taktak, Neila Boulila</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Unlocking technological capabilities to boost the performance of accounting firms</atitle><jtitle>Contabilitate şi informatică de gestiune</jtitle><addtitle>Journal of Accounting and Management Information Systems</addtitle><date>2023</date><risdate>2023</risdate><volume>23</volume><issue>4</issue><spage>631</spage><epage>656</epage><pages>631-656</pages><issn>1583-4387</issn><eissn>1583-4387</eissn><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.</abstract><pub>EDITURA ASE</pub><tpages>26</tpages><oa>free_for_read</oa></addata></record> |
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subjects | Accounting - Business Administration |
title | Unlocking technological capabilities to boost the performance of accounting firms |
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