文章基本信息

标题：The accounting practitioner as a driver of digitalization pace
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作者：Oana Cristina Stoica ; Liliana Ionescu-Feleagă
期刊名称：Proceedings of the International Conference on Business Excellence
电子版ISSN：2558-9652
出版年度：2021
卷号：15
期号：1
页码：768-782
DOI：10.2478/picbe-2021-0072
语种：English
出版社：Sciendo
摘要：Accounting digitalization is a very important topic nowadays, not only for practitioners, but also for scholars and many different institutions. Digitalization influences the accounting profession through many ways, but the rhythm of digitalization firstly depends on people involved. Having that the accounting practitioner is the main actor in this field, it is very important to know how his behavior drives the pace of digitalization and whether his experience increases or reduces its rhythm. Using a case-based experiment with 2x2 between subjects and full factorial design, this paper examines the influence of the accountants’ experience and their behavior on digitalization pace. The findings show that Romanian accountants are attracted by digitalization and feel comfortable with this change. Although the results show that the work experience is a factor that influences digitalization changes, there was not enough statistical evidence to confirm the findings. This study contributes to accounting digitalization literature by showing how accounting practitioners react to digitalization change and how the pace of digitalization is driven by their behavior and their experience.
关键词：accounting practitioner;digitalization;RPA;experience;experiment