Lee, BillMatos De, JulianaJi, JiaoAlromaihi, Alaa2024-09-072024-09-072024-010009-0003-3083-1016https://hdl.handle.net/20.500.14154/73003This thesis critically applies the Marxist (1954) analysis of capitalism and labour process theory (LPT) to investigate the impact of technological advances – specifically the introduction of Cloud Computing – on the work and experiences of junior external auditors at three of the Big Four audit firms in Saudi Arabia. While previous research has predominantly focused on the organisational level, this study shifts the focus to concentrates on the individual level. The study undertakes three case studies, 29 in-depth semi-structured interviews with junior and senior external auditors, managers, and partners providing a comprehansive perspective of the transformative effects of Cloud technology on the career development of jounior auditors. Responding to calls for more qualitative studies in the field of accounting research and more research in developing countries, this thesis expands the scope of Cloud Computing research. The findings reveal aspects of deskilling in the reduced demand for physical and mental effort, while the enhancement of juniors’ technical skills represents a form of reskilling. Notably, the decrease in autonomy among junior auditors, attributed to the centralising effect of the Cloud, provides support for LPT, illustrating how technological and procedural changes can reshape power dynamics in the workplace. The findings emphasis the dynamic interplay between technology and labour processes; highlighting significant shifts in the roles, behaviours, and attitudes of junior auditors due to the adoption of Cloud technology.322enAuditingCloud ComputingJunior External AuditorsSkillsAutonomyProfessional Identities.Thesis