Title: A digital divide and its determinants: leaders and laggards in the digitalisation of Finnish accounting firms

Authors: Kati Pajunen; Jani Saastamoinen; Helen Reijonen; Helena Sjögrén; Pasi Syrjä

Addresses: Jyväskylä University School of Business and Economics, P.O. Box 35, FI-40014, Finland ' University of Eastern Finland Business School, P.O. Box 111, Joensuu, FI-81101, Finland ' University of Eastern Finland Business School, P.O. Box 111, Joensuu, FI-81101, Finland ' School of Business and Management, LUT University, P.O. Box 20, Lappeenranta, FI-53851, Finland ' University of Eastern Finland Business School, P.O. Box 111, Joensuu, FI-81101, Finland

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.

Keywords: digital accounting; innovation; perceived benefits; organisational readiness; external pressures; attitudes.

DOI: 10.1504/IJAAPE.2020.115787

International Journal of Accounting, Auditing and Performance Evaluation, 2020 Vol.16 No.4, pp.393 - 414

Accepted: 08 Jul 2020
Published online: 22 Jun 2021 *

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