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Integrate the adoption and readiness of digital technologies amongst accounting professionals towards the fourth industrial revolution

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  • Sellywati Mohd Faizal
  • Nahariah Jaffar
  • Azleen Shabrina Mohd nor

Abstract

Due to the impact of Fourth Industrial Revolution (IR4.0), the accounting professionals are expected to undergo a big challenge. Currently, the development and integration of new technologies in society and industry have an unprecedented impact on the working environment. Therefore, there is a need for accounting professionals to diversify their ability to adopt IR4.0 and digital technologies. Upskilling and reskilling accountants to adopt digital technologies would help them to be relevant to future job demand. Whether the accounting professionals are now well-prepared to accept these digital technologies in their working lives has become a question. Therefore, this study develops a framework on the accounting professionals’ willingness and readiness to adopt this change. This study aimed to assess the readiness of accountants to accept digital technologies by adopting and integrating the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Technology Readiness (TR). These theories proposed a framework to understand factors that influence accounting professionals to adopt digital technology in their workplace. The questionnaire was used and distributed randomly to accounting professionals from various organisations. The results found that performance expectancy, social influence and optimism support the prediction.

Suggested Citation

  • Sellywati Mohd Faizal & Nahariah Jaffar & Azleen Shabrina Mohd nor, 2022. "Integrate the adoption and readiness of digital technologies amongst accounting professionals towards the fourth industrial revolution," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2122160-212, December.
    • Handle: RePEc:taf:oabmxx:v:9:y:2022:i:1:p:2122160
    DOI: 10.1080/23311975.2022.2122160
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    Cited by:

    1. Kiru Sichoongwe, 2024. "Adoption Behaviour of Digital Technologies by Firms: Evidence from South Africa’s Manufacturing Sector," Global Business Review, International Management Institute, vol. 25(2_suppl), pages 244-264, April.
    2. Grosu, Veronica & Cosmulese, Cristina Gabriela & Socoliuc, Marian & Ciubotariu, Marius-Sorin & Mihaila, Svetlana, 2023. "Testing accountants' perceptions of the digitization of the profession and profiling the future professional," Technological Forecasting and Social Change, Elsevier, vol. 193(C).

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