A digital divide and its determinants: leaders and laggards in the digitalisation of Finnish accounting firms
by Kati Pajunen; Jani Saastamoinen; Helen Reijonen; Helena Sjögrén; Pasi Syrjä
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 16, No. 4, 2020

Abstract: This study explores factors that influence the adoption of digital accounting. The literature suggests that perceived benefits, organisational readiness and external pressures promote the adoption of technical innovations. Using a mixed-methods approach, we combine interviews and a survey to test this theory. An exploratory factor analysis of a survey of Finnish accounting firms results in five factors. These are: 1) ‘attitudes and perceived benefits’ representing the thoughts that digitalisation improves working efficiency and opens up new business opportunities to accounting firms; 2) ‘lack of competence’ indicating a perception that a firm lacks required competence; 3) ‘investment in operations development’ which relates to a firm's development in new services; 4) ‘lack of customer pressure’ which indicates that customers have no demand for digital accounting services; 5) ‘keeping up with digitalisation’ which relates to the perceived importance of digitalisation.

Online publication date: Tue, 22-Jun-2021

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