Browsing by Author "Alsahlawi, Saja"

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Digital Technologies in Accounting Firms: Adoption, Impact and New Avenues for Future Research
(University of East Anglia, 2023-06) Alsahlawi, Saja; Guven-Uslu, Pinar; Dewing, Ian
Paper 1 Purpose – The purpose of this paper is to review the literature on the impact of digital technologies on accounting practice and accountants' roles in the context of accounting firms. Design/methodology/approach – A scoping review of academic studies was used to achieve the study's purpose. Findings – Only thirteen empirical papers on the impact of digital technologies on accounting practice and accountants' roles in the context of accounting firms were identified. Furthermore, the review revealed that discussion papers and anecdotal claims dominate the literature. It is important for future research to consider to what extent the accounting profession, and accounting firms in particular, are embracing digital technology and how it is impacting accounting practice and accountants' roles. The findings also reveal that the challenges and risks associated with digital technologies are unaccounted for and ignored in the literature. Originality/value – This paper contributes to the field of accounting research by providing an overview of emergent literature on the usage of digital technologies and its impact on accounting and accountants' roles in accounting firms context. It is also the first to synthesise and discuss the challenges/risks, as well as the opportunities/benefits associated with digital technologies within that context while also aiming to serve as a catalyst for future research.
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