基于云的客户端会计和中小型会计实践:采用和影响

IF 4.1 3区 管理学 Q2 BUSINESS
Darren Ma , Richard Fisher , Trevor Nesbit
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引用次数: 15

摘要

云会计代表了会计行业的一项重大颠覆性技术。本定性研究采用半结构化访谈的方式,从8个中小型会计实践(smp)中收集数据,以测试smp采用基于云的客户会计的决定因素和影响的初步模型。因此,SMP是分析的单位。smp、他们的客户和云会计提供商之间复杂的三元关系需要一个跨组织的视角。影响smp采用决策的因素有四个:基于云的客户会计的感知收益、合作伙伴计划的感知收益、组织准备(IT成熟度和客户准备)以及外部压力(客户和竞争压力)。在采用smp之后,smp所提供的传统(法定)服务水平有所下降。然而,大多数人注意到商业咨询收入的增长。所有的公司在采用后至少都很好。还注意到客户关系的改善和对会计师服务价值的认识。采用/影响类型预测并发现了对云发起者的积极影响。研究结果对中小企业的所有者、他们的中小企业客户以及会计专业机构都有启示意义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Cloud-based client accounting and small and medium accounting practices: Adoption and impact

Cloud accounting represents a major disruptive technology for the accounting industry. This qualitative study used semi-structured interviews to collect data from eight small and medium accounting practices (SMPs) to test a preliminary model of the determinants and impact of cloud-based client accounting adoption by SMPs. Accordingly, the SMP was the unit of analysis. The complex triadic relationship between SMPs, their clients and cloud accounting provider necessitated an interorganisational perspective. Four factors contributed to SMPs’ adoption decisions: perceived benefits of cloud-based client accounting, perceived benefits of partner programs, organisational readiness (IT sophistication and client readiness), and external pressure (client and competitive pressures). Subsequent to adoption, SMPs experienced a decline in the levels of traditional (statutory) services provided. However, most noted increases in income from business advisory. All firms were at least as well off after adoption. Improvements in client relationships and the perceived value of accountants’ services were also noted. An adoption/impact typology predicted and found positive impacts for cloud initiators, in particular. The findings have implications for owners of SMPs, their SME clients, and for accounting professional bodies.

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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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