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TOE framework elements used on Artificial Intelligence implementation in the accounting and audit sector

Author

Listed:
  • Mirela Mihai

    (Academy of Economic Studies of Bucharest)

  • Adriana Dutescu

    (Academy of Economic Studies of Bucharest, Romania.)

Abstract

The purpose of this article is to clarify the impact of technological, organisational, and environmental contexts in which Artificial Intelligence solutions are implemented by the accounting and audit companies in Europe. The organizational and environmental contexts were not enough studied in accounting and audit field but are becoming more and more important in the future. The applied methodology was based on a structured interview, to which it has answered 62 top financial specialists from 18 European countries, in companies with more than 10 years of experience in the accounting and audit sector. To design the structured interview, it was used the Technology-Organisation-Environment framework. A serious concern for the companies’ representatives consists in the lack of specialists capable to understand and work with Artificial Intelligence solutions. One option that is generally preferred by companies is to prepare their employees for these new tasks, rather than hiring qualified persons. There are two methods that can be used when implementing Artificial Intelligence, to buy specific provided solutions from third parties, or to developed them internally. Data storage and security, the complexity of Artificial Intelligence solutions and government regulations do not represent a threat to companies willing to develop this area. The main contribution of this study consists of an extensive analysis of the most important elements of Technology-Organisational-Environmental framework and their applicability for accounting and audit companies, which implemented or are willing to implement Artificial Intelligence solutions. Key Words:Artificial Intelligence, accounting, audit, TOE framework

Suggested Citation

  • Mirela Mihai & Adriana Dutescu, 2024. "TOE framework elements used on Artificial Intelligence implementation in the accounting and audit sector," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 13(4), pages 335-349, June.
    • Handle: RePEc:rbs:ijbrss:v:13:y:2024:i:4:p:335-349
    DOI: 10.20525/ijrbs.v13i4.3374
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    References listed on IDEAS

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    1. Cristiano Feliciano & Reiner Quick, 2022. "Innovative Information Technology in Auditing: Auditors’ Perceptions of Future Importance and Current Auditor Expertise," Accounting in Europe, Taylor & Francis Journals, vol. 19(2), pages 311-331, May.
    2. Feliciano, Cristiano & Quick, Reiner, 2022. "Innovative Information Technology in Auditing: Auditors’ Perceptions of Future Importance and Current Auditor Expertise," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 132907, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
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    Cited by:

    1. Moeen Koa & Hind Abdullah Naser & Abdalkarim Ayyoub, 2025. "Artificial Intelligence in Public Relations and Strategic Communication: Organizational, Technological, and Environmental Determinants of Adoption in Agency Contexts," SAGE Open, , vol. 15(4), pages 21582440251, October.
    2. Asmae Ez-Zaidi & Youssef Ghandari, 2025. "The role of new technologies in improving financial audit quality following the financial scandals of the 2000s [Le rôle des nouvelles technologies dans l’amélioration de la qualité de l’audit comptable et financier après les scandales financiers ," Post-Print hal-05366347, HAL.

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