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Digital accounting systems and information technology in the public sector: mutual interaction

Nizar Mohammad Alsharari (Department of Accounting, Finance and Entrepreneurship, College of Business, Jackson State University, Jackson, Mississippi, USA)
Fidelis Ikem (College of Business, Jackson State University, Jackson, Mississippi, USA)

Journal of Systems and Information Technology

ISSN: 1328-7265

Article publication date: 22 March 2023

Issue publication date: 29 March 2023

533

Abstract

Purpose

This study aims to explain the mutual interaction between digital accounting systems and information technology in public sector transformation, Jordan Customs.

Design/methodology/approach

This paper adopts an interpretive case study approach. This study uses the triangulation method of data collection, including interviews, observations, documents and archival records. It responds to the recent call by Myers and Newman (2007, p. 1) as “The qualitative interview is one of the most important data gathering tools in qualitative research, yet it has remained an unexamined craft in IS research.”

Findings

This paper concludes that the digital accounting systems and information technology are inextricably linked; each leads to the other. The interaction process between digital accounting systems and information technology helps identify and recognize the dynamics that have been manifested between them. The relationships between the information technology and digital accounting dynamics at the inherent organizational and accounting levels are both recursive and have two-way, with the two concepts inextricably interwoven.

Research limitations/implications

The specificity of location and organization type in the case study impede the generalization of the findings. Digital accounting systems bind organizations to fundamental choices about how their accounting activities should be organized as unquestioned choices. This paper thus has important implications for academics and practitioners on accounting systems and information technology in responding to recent calls to bridge the gap between the extra- and intraorganizational levels of analysis.

Originality/value

The originality of this research is that dealing with digital government development and accounting systems and rules does not limit one to tackling only technical issues. These two pivotal digitalization and accounting reforms can lead to accounting changes and new organizational approaches, thus affecting public organizations’ economic and political lives. To the best of the authors’ knowledge, this paper is one of the few case studies in the information technology and accounting literature to analyze organizations’ digitalization issues when changing their way of doing as influenced by information technology.

Keywords

Citation

Alsharari, N.M. and Ikem, F. (2023), "Digital accounting systems and information technology in the public sector: mutual interaction", Journal of Systems and Information Technology, Vol. 25 No. 1, pp. 53-73. https://doi.org/10.1108/JSIT-09-2021-0190

Publisher

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Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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