IDEAS home Printed from https://ideas.repec.org/a/ami/journl/v22y2023i4p631-656.html
   My bibliography  Save this article

Unlocking Technological Capabilities to Boost the Performance of Accounting Firms

Author

Listed:
  • Helmi Hentati
  • Neila Boulila Taktak

    (IHEC Carthage, PRESTIGE, University of Carthage, Tunisia)

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.

Suggested Citation

  • Helmi Hentati & Neila Boulila Taktak, 2023. "Unlocking Technological Capabilities to Boost the Performance of Accounting Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 631-656, December.
    • Handle: RePEc:ami:journl:v:22:y:2023:i:4:p:631-656
    as

    Download full text from publisher

    File URL: http://online-cig.ase.ro/RePEc/ami/articles/22_4_3.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Baker Akram Falah Jarah & Nidal Zaqeeba & Mefleh Faisal Mefleh Al-Jarrah & Abdalla Mohammad Al Badarin & Zeyad Almatarneh, 2023. "The Mediating Effect of the Internal Control System on the Relationship between the Accounting Information System and Employee Performance in Jordan Islamic Banks," Economies, MDPI, vol. 11(3), pages 1-18, February.
    2. Aydiner, Arafat Salih & Tatoglu, Ekrem & Bayraktar, Erkan & Zaim, Selim & Delen, Dursun, 2019. "Business analytics and firm performance: The mediating role of business process performance," Journal of Business Research, Elsevier, vol. 96(C), pages 228-237.
    3. Sean Stein Smith, 2018. "Digitization and Financial Reporting – How Technology Innovation May Drive the Shift toward Continuous Accounting," Accounting and Finance Research, Sciedu Press, vol. 7(3), pages 240-240, August.
    4. Adrian Gepp & Martina K. Linnenluecke & Terrence J. O’Neill & Tom Smith, 2018. "Big data techniques in auditing research and practice: Current trends and future opportunities," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 40(1), pages 102-115, February.
    5. Lars Kolvereid & Bjørn Willy Åmo, 2021. "Quality and performance in small accounting firms," International Journal of Productivity and Quality Management, Inderscience Enterprises Ltd, vol. 32(1), pages 129-145.
    6. Muhammad Anwar, 2018. "BUSINESS MODEL INNOVATION AND SMEs PERFORMANCE — DOES COMPETITIVE ADVANTAGE MEDIATE?," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 22(07), pages 1-31, October.
    7. Faridah Djellal & Faïz Gallouj, 2013. "The productivity challenge in services: measurement and strategic perspectives," The Service Industries Journal, Taylor & Francis Journals, vol. 33(3-4), pages 282-299, February.
    8. Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer;The Psychometric Society, vol. 16(3), pages 297-334, September.
    9. Wang, Yunsen & Kogan, Alexander, 2018. "Designing confidentiality-preserving Blockchain-based transaction processing systems," International Journal of Accounting Information Systems, Elsevier, vol. 30(C), pages 1-18.
    10. Elina Haapamäki & Jukka Sihvonen, 2019. "Cybersecurity in accounting research," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(7), pages 808-834, July.
    11. Andrea Tomo & Gianluigi Mangia & Paolo Canonico, 2021. "Innovating processes and processing innovation: strategic approach to innovation in accounting firms," Journal of Economic and Administrative Sciences, Emerald Group Publishing Limited, vol. 39(4), pages 1195-1209, October.
    12. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
    13. repec:eme:maj000:maj-09-2018-2004 is not listed on IDEAS
    14. repec:eme:maj000:maj-03-2018-1823 is not listed on IDEAS
    15. Hossein Nouri & Robert James Parker, 2020. "Turnover in public accounting firms: a literature review," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 35(2), pages 294-321, January.
    16. Alles, Michael & Gray, Glen L., 2016. "Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors," International Journal of Accounting Information Systems, Elsevier, vol. 22(C), pages 44-59.
    17. Sangita Dutta Gupta & Ajitava Raychaudhuri & Sushil Kumar Haldar, 2018. "Information technology and profitability: evidence from Indian banking sector," International Journal of Emerging Markets, Emerald Group Publishing Limited, vol. 13(5), pages 1070-1087, November.
    18. Dilla, William N. & Raschke, Robyn L., 2015. "Data visualization for fraud detection: Practice implications and a call for future research," International Journal of Accounting Information Systems, Elsevier, vol. 16(C), pages 1-22.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
    2. Mohammadsadegh Omidvar & Maria Palazzo, 2023. "The Influence of Corporate Social Responsibility Aspects on Business Model Innovation, Competitive Advantage, and Company Performance: A Study on Small- and Medium-Sized Enterprises in Iran," Sustainability, MDPI, vol. 15(22), pages 1-19, November.
    3. Salonee Patel & Manan Shah, 2023. "A Comprehensive Study on Implementing Big Data in the Auditing Industry," Annals of Data Science, Springer, vol. 10(3), pages 657-677, June.
    4. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
    5. Monica Ramos Montesdeoca & Agustín J. Sánchez Medina & Felix Blázquez Santana, 2019. "Research Topics in Accounting Fraud in the 21st Century: A State of the Art," Sustainability, MDPI, vol. 11(6), pages 1-31, March.
    6. Erica Pimentel & Emilio Boulianne, 2020. "Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities," Accounting Perspectives, John Wiley & Sons, vol. 19(4), pages 325-361, December.
    7. Han, Hongdan & Shiwakoti, Radha K. & Jarvis, Robin & Mordi, Chima & Botchie, David, 2023. "Accounting and auditing with blockchain technology and artificial Intelligence: A literature review," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
    8. Tatiana Garanina & Henri Hussinki & Johannes Dumay, 2021. "Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5111-5140, December.
    9. Wamba, Samuel Fosso & Dubey, Rameshwar & Gunasekaran, Angappa & Akter, Shahriar, 2020. "The performance effects of big data analytics and supply chain ambidexterity: The moderating effect of environmental dynamism," International Journal of Production Economics, Elsevier, vol. 222(C).
    10. Grégory Jemine & François-Régis Puyou & Florence Bouvet, 2024. "Technological innovation and the co-production of accounting services in small accounting firms," Post-Print hal-04325739, HAL.
    11. Shoon Kathleen Murray & Jason Meyers, 1999. "Do People Need Foreign Enemies?," Journal of Conflict Resolution, Peace Science Society (International), vol. 43(5), pages 555-569, October.
    12. Gentiana Kraja, 2015. "Toward European Integration in Public Administration and Public Services," European Journal of Interdisciplinary Studies Articles, Revistia Research and Publishing, vol. 1, May - Aug.
    13. Francisco Liébana-Cabanillas & Nidhi Singh & Zoran Kalinic & Elena Carvajal-Trujillo, 2021. "Examining the determinants of continuance intention to use and the moderating effect of the gender and age of users of NFC mobile payments: a multi-analytical approach," Information Technology and Management, Springer, vol. 22(2), pages 133-161, June.
    14. Jean-François Hamel & Jean-Benoit Hardouin & Tanguy Le Neel & Gildas Kubis & Yves Roquelaure & Véronique Sébille, 2012. "Biases and Power for Groups Comparison on Subjective Health Measurements," PLOS ONE, Public Library of Science, vol. 7(10), pages 1-14, October.
    15. Yoon, Junghyun & Lee, Hee Yong & Dinwoodie, John, 2015. "Competitiveness of container terminal operating companies in South Korea and the industry–university–government network," Transportation Research Part A: Policy and Practice, Elsevier, vol. 80(C), pages 1-14.
    16. Md. Mominur Rahman & Bilkis Akhter, 2021. "The impact of investment in human capital on bank performance: evidence from Bangladesh," Future Business Journal, Springer, vol. 7(1), pages 1-13, December.
    17. Prami Sengupta & Randall Cantrell, 2021. "Context Matters: The effects of budgetary and knowledge constraints on residential energy conservation," Journal of Environmental Studies and Sciences, Springer;Association of Environmental Studies and Sciences, vol. 11(4), pages 561-573, December.
    18. Usunier, Jean-Claude, 1998. "Oral pleasure and expatriate satisfaction: an empirical approach," International Business Review, Elsevier, vol. 7(1), pages 89-110, February.
    19. Abdul Kadar Muhammad Masum & Md Abul Kalam Azad & Loo-See Beh, 2015. "Determinants of Academics' Job Satisfaction: Empirical Evidence from Private Universities in Bangladesh," PLOS ONE, Public Library of Science, vol. 10(2), pages 1-15, February.
    20. Sharma, Vivek & Bhat, Dada Ab Rouf, 2020. "An empirical study exploring the relationship among human capital innovation, service innovation, competitive advantage and employee productivity in hospitality services," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 9(2), pages 1-14..

    More about this item

    Keywords

    Technology Use; Accounting Firms; Organizational performance; Organizational innovation;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:22:y:2023:i:4:p:631-656. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina Tartavulea (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.