Accountants’ Attitudes to Digital Technology: A Barrier to the Digital Transformation of Accounting?

The digital transformation of accounting depends, in large part, on accountants being able to continuously upgrade their digital technology competencies in line with ongoing and accelerating digital technology changes. Doing so is critical to accountants being able to deliver digitally transformed or transforming accounting roles, processes/workflows, and value outputs. However, an apparent inference from information systems and learning science researchers is that accountants’ attitudes to new technology and technology-related issues could be barriers to the efficient and effective attainment of required digital technology competencies. Combining survey research and quantitative content analysis, we investigate the nature and prevalence of accountants’ attitudes to new technology. We then discuss the implications of these attitudes and their prevalence for the required upgrading of accountants’ digital technology competence and for efforts to digitally transform accounting practice. Our research is related to research on the digital transformation of accounting, research on the expectation–performance gap in accounting education, and research on effective strategies for translating required technology competencies into accounting practice

Lost in Translation? The Required Vs. Actual Technology Skills of Accountants

Prior accounting research has investigated accountants’ required digital technology (DT) competencies and how they continue to be impacted by ongoing DT advancements. To this end, the literature has identified a diverse collection of required accounting DT competencies, including information systems management, data, emerging technology, digital transformation, and digital business-related competencies. These diverse competencies compartmentalize into two broad categories: the required knowledge of DTs relevant to accounting work, and the skills and abilities required to effectively use these DTs for accounting work. Focusing on the second category, we examine the gap between the DT skills currently required by the accounting profession, and the DT skills currently possessed by accountants. We first conduct an extensive literature review to identify the DT skills required by the profession, and then use survey research to investigate the extent to which accountants across different career levels, accounting functions, and accounting practice settings actually possess the required accounting DT skills. In summary, we find that most accountants rate their DT skills level below average, with junior accountants surprisingly having the lowest DT skills rating. We identify and unpack the skill areas accountants are weakest and strongest in across different accounting functions, accounting career levels, and accounting practice settings. And we discuss potential moderators and mediators of skills gaps. Our findings have important implications for accounting practitioners, employers, educators of future accountants, and professional bodies