IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2023i25p11.html

Ï»¿A Status Quo On The Literature Of Disruptive Technologies In Accounting - Implications For Adoption Decision

Author

Listed:
  • Andreea CORDOS (M. LABADITIS)

  • Adriana TIRON-TUDOR

Abstract

The accounting industry is undergoing an extensive digital transformation through the immersion of new technologies. From an organizational perspective, the digital revolution poses questions about their ability to successfully integrate the changes advocated by current digitalization trend. At the same time, practitioners face challenges, as the organizational roles are being scrutinized and expected to undergo massive changes in a world where technology adoption is at its early stages and still poses profound structural and adequacy questions. Although the details of the impending changes brought by digital transformation are profoundly obscure, knowledge remains the foundational element for a successful transition to new technology, and academic literature must be regularly updated to keep up with the dynamics of real-time transformation. With this purpose, the current study interrogates the state of the accounting literature, with a particular emphasis on emerging technologies in the discipline, and their niche considerations in the face of potential adoptions. The research uses a hybrid approach of qualitative and quantitative analysis. The implications of technology adoption in the accounting field are being structurally divided into advantageous and disadvantageous effects, while elaborating based on the organizational and user ramifications. The pillars on which the analysis is built represents the different technologies that are most commonly refenced by the accounting literature. The originality of the paper stems from its endeavortocross-referenceeverypertinenttechnologywithliterature-referenced implementation considerations.

Suggested Citation

  • Andreea CORDOS (M. LABADITIS) & Adriana TIRON-TUDOR, 2023. "Ï»¿A Status Quo On The Literature Of Disruptive Technologies In Accounting - Implications For Adoption Decision," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(25), pages 1-11.
    • Handle: RePEc:alu:journl:v:1:y:2023:i:25:p:11
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/2520231/11.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Asatiani, Aleksandre & Apte, Uday & Penttinen, Esko & Rönkkö, Mikko & Saarinen, Timo, 2019. "Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
    2. Olga Pilipczuk, 2020. "Toward Cognitive Management Accounting," Sustainability, MDPI, vol. 12(12), pages 1-22, June.
    3. Yuliia Popivniak, 2019. "Cloud-Based Accounting Software: Choice Options In The Light Of Modern International Tendencies," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 5(3).
    4. Steen Nielsen, 2022. "Management accounting and the concepts of exploratory data analysis and unsupervised machine learning: a literature study and future directions," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 18(5), pages 811-853, March.
    5. David Mhlanga, 2021. "Financial Inclusion in Emerging Economies: The Application of Machine Learning and Artificial Intelligence in Credit Risk Assessment," IJFS, MDPI, vol. 9(3), pages 1-16, July.
    6. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
    7. Heimo Losbichler & Othmar M. Lehner, 2021. "Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 22(2), pages 365-382, January.
    8. Sora Yoon, 2020. "A Study on the Transformation of Accounting Based on New Technologies: Evidence from Korea," Sustainability, MDPI, vol. 12(20), pages 1-22, October.
    9. Sarkar, Sumantra & Gray, Joy & Boss, Scott R. & Daly, Emmet, 2021. "Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5," Journal of Accounting Education, Elsevier, vol. 54(C).
    10. Onwughai, Emelenjor Austin, 2022. "Probing the Effect of Artificial Intelligence and Machine Learning on Accounting Functions (Evidence from Selected Companies)," International Journal of Research and Innovation in Applied Science, International Journal of Research and Innovation in Applied Science (IJRIAS), vol. 7(2), pages 53-69, February.
    11. Kokina, Julia & Blanchette, Shay, 2019. "Early evidence of digital labor in accounting: Innovation with Robotic Process Automation," International Journal of Accounting Information Systems, Elsevier, vol. 35(C).
    12. John Dumay & Cristiana Bernardi & James Guthrie & Paola Demartini, 2016. "Integrated reporting: A structured literature review," Accounting Forum, Taylor & Francis Journals, vol. 40(3), pages 166-185, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Tiron-Tudor, Adriana & Labaditis (Cordos), Andreea & Deliu, Delia, 2025. "Future-Ready Digital Skills in the AI Era: Bridging Market Demands and Student Expectations in the Accounting Profession," Technological Forecasting and Social Change, Elsevier, vol. 215(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
    2. Favourate y Mpofu, 2023. "The application of Artificial Intelligence in external auditing and its implications on audit quality? A review of the ongoing debates," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(9), pages 496-512, December.
    3. Carmen Elena Stoenoiu, 2025. "Perspectives on the development of digital techniques and tools with implications for accounting and financial audit services," GATR Journals jfbr232, Global Academy of Training and Research (GATR) Enterprise.
    4. Elnahass, Marwa & Jia, Xinrui & Crawford, Louise, 2024. "Disruptive technology and audit risks: Evidence from FTSE 100 companies," Emerging Markets Review, Elsevier, vol. 63(C).
    5. Carla Carvalho & Ana Carlos Almeida, 2022. "The Adequacy of Accounting Education in the Development of Transversal Skills Needed to Meet Market Demands," Sustainability, MDPI, vol. 14(10), pages 1-18, May.
    6. Tiron-Tudor, Adriana & Labaditis (Cordos), Andreea & Deliu, Delia, 2025. "Future-Ready Digital Skills in the AI Era: Bridging Market Demands and Student Expectations in the Accounting Profession," Technological Forecasting and Social Change, Elsevier, vol. 215(C).
    7. repec:ami:journl:v:24:y:2024:i:3:p:479-508 is not listed on IDEAS
    8. Anca Antoaneta Vărzaru, 2022. "Assessing Digital Transformation of Cost Accounting Tools in Healthcare," IJERPH, MDPI, vol. 19(23), pages 1-18, November.
    9. Tytti Elo & Kaisu Puumalainen & Helena Sjögrén & Satu Pätäri & Léo-Paul Dana, 2026. "Future of knowledge-intensive work: stakeholder perceptions on technology-driven changes in the accounting profession," Review of Managerial Science, Springer, vol. 20(3), pages 957-993, March.
    10. Isip Adrian, 2023. "What Digital Technologies are Used Today by Accounting Firms to Deliver Services," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 1967-1979, July.
    11. Karim, Danish & Audi, Marc & Ali, Amjad, 2026. "The Role of Artificial Intelligence in Shaping Skill Requirements within the Accounting Profession," MPRA Paper 129018, University Library of Munich, Germany.
    12. Murphy, Brid & Feeney, Orla & Rosati, Pierangelo & Lynn, Theo, 2024. "Exploring accounting and AI using topic modelling," International Journal of Accounting Information Systems, Elsevier, vol. 55(C).
    13. Steens, Bert & Bots, Jan & Derks, Koen, 2024. "Developing digital competencies of controllers: Evidence from the Netherlands," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
    14. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.
    15. Dan Marius COMAN & Violeta STATE & Cristina Maria VOINEA & Constantin Aurelian IONESCU & Mihaela Denisa COMAN & Deian NICOLICI & Raluca Andreea STOICA, 2022. "Ï»¿Challenges Of The Accounting Profession In The Digital Era: The Impact Of Cloud Computing Technology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(24), pages 1-4.
    16. Favourate Y Mpofu & Queen Mpofu, 2025. "The application of digital technologies in external auditing: a double edged sword?," International Journal of Business Ecosystem & Strategy (2687-2293), Bussecon International Academy, vol. 7(1), pages 39-56, January.
    17. Kubota, Takaya & Okuda, Shin'ya, 2023. "Relationship between top managers’ interest in accounting information and accounting practices in startups," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
    18. Alice Francesca Sproviero, 2020. "Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 99-124.
    19. Disraeli Asante-Darko & Samuel Ato Dadzie & Amoako Kwarteng & Sena Agbodjah & Theodora Ekua Aryee, 2024. "Effects of Circular Economy Practices and Accounting Innovations on Sustainable Development Goals," Circular Economy and Sustainability, Springer, vol. 4(4), pages 3059-3092, December.
    20. Tailane Dias Rovaris & Fernanda da Silva Momo & Giovana Sordi Schiavi & Laura Bratkowski, 2025. "Adoption Of Robotic Process Automation in The Accounting Area by A Cooperative Credit System: Metrics and Motivators," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 24(3), pages 479-508, September.
    21. Adrian ISIP, 2022. "Ï»¿What Are The Options For Accounting Outsourcing That Companies Have In The Present? Evidence From Romania, An Emerging Country From Europe," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(24), pages 1-9.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2023:i:25:p:11. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.