The Digitalization of Accounting Firms: Survey Research from Tunisia

Abstract

Research Motivation -The purpose of this paper is to analyze the impact of digitalization on accounting firms by focusing on the strategies implemented by heads of accounting firms to react to digitization and not be replaced. Our study also makes it possible to identify the main factors of resilience of client companies of accounting firms which helped them to overcome the covid crisis. In our knowledge, the Tunisian literature has never exposed these determinants with the use of content analysis in Tunisia.