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- Title
How Technology is Changing Accounting Processes: Institutional Theory and Legitimacy Theory Perspective.
- Authors
Agyekum, Afua A. B.; Singh, Robert P.
- Abstract
Given the ubiquitous use of accounting systems in organizations and the rapid advancement of information technology, this conceptual paper discusses how the adoption of information technology which improves accounting functions impacts organizations. Based on the literature, we argue that accounting systems are institutionalized within organizations and provide external legitimacy. Following literature review of the key constructs, we develop four propositions related to how the adoption of new information technologies in accounting impacts institutional processes and legitimacy, and organizational performance. We close with discussion of the theoretical and practical implications, and limitations andfuture research directions.
- Subjects
ORGANIZATIONAL legitimacy; INFORMATION technology; INFORMATION theory in economics; ECONOMIC impact; ORGANIZATIONAL performance
- Publication
Journal of Accounting & Finance (2158-3625), 2018, Vol 18, Issue 7, p11
- ISSN
2158-3625
- Publication type
Article
- DOI
10.33423/jaf.v18i7.458