nep-acc New Economics Papers
on Accounting and Auditing
Issue of 2024‒03‒04
three papers chosen by

  1. Technological innovation and the co-production of accounting services in small accounting firms By Grégory Jemine; François-Régis Puyou; Florence Bouvet
  2. Is accounting keeping pace with digitalization? By Bhimani, Alnoor
  3. Digital transformation of audit firms by social networks: Case of KPMG By Yassine Hilmi; Fatima Ezzahra Fatine

  1. By: Grégory Jemine (HEC Liège); François-Régis Puyou (EM - emlyon business school); Florence Bouvet (HEC Liège)
    Abstract: "Purpose: Increasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more efficient fashion. Yet, few studies have investigated how they affect the provision of accounting services, especially in the context of small accounting firms, which provide legal and tax services to entrepreneurs and businesses. Drawing on the service perspective, the paper critically examines how technological innovation challenges and reconfigures the co-production of accounting services in these firms.Design/methodology/approach:The paper answers calls issued in prior studies to conduct empirical research on emerging information technologies for accountants. It focuses on the specific context of small accounting firms and draws on interviews with small accounting firms' managers (n = 20).Findings:The study emphasizes five significant challenges that accounting firm managers face when using information technologies to support the provision of their services (ensuring reliability, factoring in their heterogeneous client base, repricing, training clients to use new technologies and promoting advisory services). Information technologies are shown to have a structuring role in the co-production of accounting services, as they lead to reconfigurations of the relationships between accountants and their clients. A range of four configurations is developed to highlight accountants' strategies to maintain collaborative relationships with their clients while integrating new technologies into their work practices.Originality/value:By conceptualizing accounting services as a co-production process, the paper offers new insights into the implications of emerging information technologies for small accounting firms."
    Keywords: Technological innovation, Service perspective, Co-production, Small accounting firms, Emerging technologies, Continuous accounting
    Date: 2024–01–04
  2. By: Bhimani, Alnoor
    Abstract: Digital transformations are taking place across enterprises in every industry. Becoming digital is both essential to compete and virtually unstoppable. All previous major technological disruptions have led to financial intelligence being altered to ensure more effective decision making in the face of change. This article considers issues that organizations going digital need to address in relation to accounting information provision. It discusses several points: accounting’s need to move toward the delivery of predictive information rather than relying on extrapolations of historical data; the recognition that machines make more decisions that alter accounting information needs, structures, and contents; the importance of recognizing the “data-learning-action” loop that is emerging; the emergence of “strat-perational” information contexts; and the relevance of prioritizing qualitative insights in decision making.
    Keywords: strat-perational; digital transformations; accounting; accounting information
    JEL: M41 O14 O32 Q55
    Date: 2023–11–01
  3. By: Yassine Hilmi (UCD - Université Chouaib Doukkali); Fatima Ezzahra Fatine (UCD - Université Chouaib Doukkali)
    Abstract: In Morocco, new advertising investments and a reorganization of this market have taken place in recent years. To keep pace with this new trend, technological innovations are closely following the evolution of media consumption to offer Moroccan companies more and more solutions that will enable them to be close to their targets; social networks, geolocation ... The objective of this article is to establish an inventory of the policy of media coverage used by Moroccan companies at the moment. We chose a case study of the audit firm KPMG Morocco, focusing on various aspects of recruitment, firm news, events ... during 2015 and 2016.
    Abstract: Au Maroc, on assiste ces dernières années à de nouveaux investissements publicitaires et à une réorganisation de ce marché. Pour suivre cette nouvelle tendance, les innovations technologiques suivent de près l'évolution de la consommation des medias pour offrir aux entreprises marocaines toujours plus de solutions qui leur permettront d'être proche de leurs cibles ; réseaux sociaux, géolocalisation… L'objectif de cet article est d'établir un état des lieux de la politique de médiatisation utilisée par les entreprises marocaines à l'heure actuelle. Nous avons choisi une étude de cas du cabinet d'audit KPMG Maroc en s'intéressant à différents volets notamment au recrutement, actualité du cabinet, évènement… durant 2015 et 2016.
    Date: 2022–02–15

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