THE IMPACTS OF TECHNOLOGICAL INNOVATION ON ACCOUNTING FIRMS IN RIO GRANDE DO SUL: FACTOR ANALYSIS
DOI:
https://doi.org/10.17524/repec.v8i1.936Keywords:
Technological impacts, Accounting firms, Information technology.Abstract
The dissemination of computer use and software development brought about intense modifications in accounting firms’ procedures as from the 1990’s. From the perspective of accounting professionals, the impact of these innovations has not been properly analyzed. Therefore, the general objective in this study is to assess the impacts technological innovation has caused in the accounting firms in Rio Grande do Sul as from 1990. From the methodological viewpoint, the research is exploratory and the data were collected through a survey, using a structured questionnaire with a scale from zero to ten. The non-probabilistic sample included 408 respondents and the analyses based on these questionnaires took place using “R” factor analysis. Among the results, the respondents’ perception that the technological innovation permitted more agile service provision is highlighted, as well as better information quality and the provision of more useful information to the managers. The element that most influenced the firms was the arrival of the Internet. Nevertheless, these innovations enhanced the complexity of the firms’ tasks and the need to capture the employees.References
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