Cloud-based client accounting and small and medium accounting practices: Adoption and impact

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dc.contributor.authorMa D
dc.contributor.authorNesbit T
dc.contributor.authorFisher, Richard
dc.date.accessioned2021-06-10T02:00:22Z
dc.date.available2021-06-10T02:00:22Z
dc.date.issued2021en
dc.date.updated2021-04-16T01:16:51Z
dc.description.abstractCloud 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.en
dc.identifier.citationMa D, Fisher R, Nesbit T (2021). Cloud-based client accounting and small and medium accounting practices: Adoption and impact. International Journal of Accounting Information Systems, Volume 41, June 2021, 100513en
dc.identifier.doi10.1016/j.accinf.2021.100513
dc.identifier.issn1467-0895
dc.identifier.urihttps://hdl.handle.net/10092/102007
dc.language.isoen
dc.rightsCC BY-NC-NDen
dc.rights.urihttp://hdl.handle.net/10092/17651en
dc.subjectcloud technologyen
dc.subjectadoptionen
dc.subjectimpacten
dc.subjectaccounting firmsen
dc.subjectsmall and medium practicesen
dc.subjectinterorganisational systemsen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountabilityen
dc.subject.anzsrcFields of Research::46 - Information and computing sciences::4606 - Distributed computing and systems software::460601 - Cloud computingen
dc.titleCloud-based client accounting and small and medium accounting practices: Adoption and impacten
dc.typeJournal Articleen
uc.collegeUC Business School
uc.departmentDepartment of Accounting and Information Systems
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