Purpose – While many studies have predominantly looked at the benefits and risks of cloud computing, little is known whether to what extent institutional forces play a role in computing adoption. The purpose this paper explore factors top management team’s (TMT’s) decision adopt services. Design/methodology/approach A model developed tested with data from an Australian survey using partial least squares modeling technique. Findings results suggest that mimetic coercive pressures influence...

Purpose The purpose of this study is to explore the role accountants as advisors in professional services firms (PSFs), and it examines impact digital transformation on work, knowledge skills their PSFs. Design/methodology/approach Data were collected using semi-structured interviews predominantly with partners Australian PSFs, including Big4 directors accounting bodies. Findings findings show that fill a critical PSFs they represent substantial human capital for such firms. Accountants are...

Blockchain has been hyped and considered a potential game-changer for the recording of accounting transactions as it enables triple-entry real-time reporting. However, there is very little knowledge uptake blockchain in accounting, most research conceptual, lacking empirical evidence. This study addresses this gap examines organisational factors that drive hinder adoption well perceived benefits. Using technology-organisation-environment (TOE) framework, we analyse interview data collected...

Purpose The purpose of this paper is to explain variations in discretionary information shared between buyers and key suppliers. also aims examine how the extent affects buyers' performance terms resource usage, output, flexibility. Design/methodology/approach data for comprise 221 Finnish Swedish non‐service companies obtained through a mail survey. hypothesized relationships were tested using partial least squares modelling with reflective formative constructs. Findings results study...

Much has been written about the adoption and benefits of cloud computing in different contexts, yet it is not clear how affected practice accounting. This empirical study applies transaction cost economics to explore risks cloud-based accounting systems services Australia identifies several risk mitigation strategies adopted by organisations. The findings based on interviews with practices, amongst others, are classified according Technology-Organisation-Environment framework. evidence...

The purpose of this paper is to identify and empirically examine the key features, purposes, uses, benefits performance dashboards.We find that only about a quarter sales managers surveyed in Finland used dashboard, which was lower than previously reported.Dashboards were for four distinct purposes: (i) monitoring, (ii) problem solving, (iii) rationalizing, (iv) communication consistency.There high correlation between different uses dashboards user productivity indicating perceived as...

This paper uses transaction cost theory to study cloud computing adoption.A model is developed and tested with data from an Australian survey.According the results, perceived vendor opportunism legislative uncertainty around were significantly associated security risk.There was also a significant negative relationship between risk intention adopt services.This reports on adoption rates of in terms applications, as well types services used.

Purpose – This study aims to explore the relation between qualities of information system (IS), management accounting adaptability (MAA) and its effectiveness. Design/methodology/approach involves development empirical testing a model where IS effectiveness (MAE) are mediated by MAA. Findings Information flexibility (ISF) shared knowledge had significant positive MAA, which in turn MAE. There was also moderation effect ISF on integration Research limitations/implications itself may not lead...

The purpose of this paper is to provide an evolutionary perspective cloud computing (CC) by integrating two previously disparate literatures: CC and information technology outsourcing (ITO).We review the literature develop a framework that highlights demand for service, benefits, risks, as well risk mitigation strategies are likely influence success service.CC in organisations overall function (i) decision supplier selection, (ii) contractual relational governance, (iii) industry standards...

Purpose Management accounting practices are expected to adapt and evolve with changing information requirements. The purpose of this study is determine factors that drive management adaptability (MAA) in organisations using the agility lens. Design/methodology/approach This identifies three MAA through their support agility. Specifically, impact top team knowledge, team-based structures system flexibility on examined. hypotheses tested data collected from an online survey Australian New...

Purpose Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory filer perspective. Design/methodology/approach The Indonesian capital market offers unique case integration XBRL reporting between multiple regulators transfer regulation state-level regulation. This uses semi-structured interviews with key actors employed...

Purpose Multidisciplinary business process management (BPM) research can reap significant impact. We particularly benefit from incorporating accounting concepts to address some of the key BPM challenges, such as value-creation and return on investment activities. However, which addresses a relationship between is scarce. The purpose this paper provide detailed synthesis current literature that has integrated aspects with BPM. authors profile thematically describe existing research, derive...

The economic environment of today can be characterized as highly dynamic and competitive if not being in a constant flux. Globalization and the Information Technology (IT) revolution are perhaps main contributing factors to this observation. While companies have some extent adapted current business environment, new pressures such recent increase environmental awareness and its likely effects on regulations underway. Hence, light market pressures, must constantly evaluate necessary...

Abstract This multiple‐case study examines the adoption of a case management system (CMS) across two community organisations in Australia using organizational routines as theoretical lens. Both adopters and vendor were interviewed to explore how CMS was instituted adopting organisations. Many concerns or problems associated with reported literature not supported this study. Although cases differed significantly terms size resources, findings show that led new ostensive performative around...