Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310875 
Year of Publication: 
2023
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 22 [Issue:] 4 [Year:] 2023 [Pages:] 631-656
Publisher: 
Bucharest University of Economic Studies, Bucharest
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.
Subjects: 
Technology Use
Accounting Firms
Organizational performance
Organizational innovation
JEL: 
M49
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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