Digital maturity index for accounting firms
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 13 December 2023
Issue publication date: 12 July 2024
Abstract
Purpose
This study aims to develop a maturity model designed for assessing the current state of digitization in accounting firms.
Design/methodology/approach
The authors have developed this index where the maturity levels are defined from the life cycle theory. For the items of a maturity measure, the authors have adopted a multimethodological approach. That approach allows to identify 27 measurement items to cover the three dimensions of audit, reporting and taxation.
Findings
This research proposes a diagnostic tool specific to accounting firms. The authors have tested this index in the Tunisian context. The results show that there are two types of accounting firms. This study found the first firm in the embryonic phase and the other in the growth phase. This points out the active role of Tunisian accounting firms in technology integration.
Research limitations/implications
This study highlights the integration of technology in the accounting field. Specifically, it aims to address technology management in accounting firms by measuring the degree of digitization of accounting firms. This research projects the use of information technologies (artificial intelligence, cloud, big data, etc.) in auditing, reporting and taxation.
Practical implications
On a practical level, this research provides an organizational diagnostic tool to assess the status of their accounting firms in terms of digitization. This will motivate practitioners to make frequent assessments, thus contributing to continuous improvement toward digitization.
Originality/value
The theoretical foundation of this research is based on the theory of the life cycle of technologies. This study is using this theory to identify and describe the current phase of the organization. And that is by indicating the overall scores on the technological capabilities of the accounting firms.
Keywords
Citation
Hentati, H. and Boulila, N. (2024), "Digital maturity index for accounting firms", Journal of Accounting & Organizational Change, Vol. 20 No. 4, pp. 748-772. https://doi.org/10.1108/JAOC-09-2022-0139
Publisher
:Emerald Publishing Limited
Copyright © 2023, Emerald Publishing Limited