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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
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    References listed on IDEAS

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    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

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