Unveiling challenges and opportunities in the integration of emerging technologies in the accounting profession: a preliminary investigation
Business processes are undergoing significant evolution with the advent of cutting-edge technologies such as Artificial Intelligence, Big Data, Robotic Process Automation, Cloud Computing, Blockchain, Internet of Things, and XBRL. Despite these advancements, the accounting profession has faced c...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | en |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2025
|
| Online Access: | http://journalarticle.ukm.my/26701/1/Pengurusan_73_1.pdf http://journalarticle.ukm.my/26701/ https://www.ukm.my/jurnalpengurusan/volume-main/vol73/ |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1860590017002340352 |
|---|---|
| author | Adriana Shamsudin, Mohd Noor Azli Ali Khan, Ahmad Jusoh, |
| author_facet | Adriana Shamsudin, Mohd Noor Azli Ali Khan, Ahmad Jusoh, |
| author_sort | Adriana Shamsudin, |
| building | Tun Sri Lanang Library |
| collection | Institutional Repository |
| content_provider | Universiti Kebangsaan Malaysia |
| content_source | UKM Journal Article Repository |
| continent | Asia |
| country | Malaysia |
| description | Business processes are undergoing significant evolution with the advent of cutting-edge technologies such as
Artificial Intelligence, Big Data, Robotic Process Automation, Cloud Computing, Blockchain, Internet of Things,
and XBRL. Despite these advancements, the accounting profession has faced criticism for appearing to lag behind
other industries in technological integration. This study aims to investigate the challenges associated with the
integration of emerging technologies in the accounting profession, despite the numerous potential opportunities
they offer. To map the opportunities and challenges of emerging technologies in the accounting profession, the
Technology-Organisation-Environment (TOE) framework has been employed. This research employs a qualitative
methodology, through semi-structured interviews with eleven (11) practitioners from diverse accounting
backgrounds representing their organisations. These interviews provide initial insights into the adoption of
emerging technologies in current accounting practices, particularly in Malaysia. The analysis comprehensively
discusses opportunities and challenges of technology adoption through nine (9) aspects of organisation including
technological availability, relative advantage, compatibility, top management support, technology competence,
cost, organisational change adaptability, government support and regulation, and environmental uncertainty. This
paper contributes to the accounting profession by offering insights into strategies that firms, vendors, and
government entities can adopt to successfully implement emerging technologies. |
| format | Article |
| id | my-ukm.journal.26701 |
| institution | Universiti Kebangsaan Malaysia |
| language | en |
| publishDate | 2025 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| record_format | eprints |
| spelling | my-ukm.journal.267012026-03-09T02:04:44Z http://journalarticle.ukm.my/26701/ Unveiling challenges and opportunities in the integration of emerging technologies in the accounting profession: a preliminary investigation Adriana Shamsudin, Mohd Noor Azli Ali Khan, Ahmad Jusoh, Business processes are undergoing significant evolution with the advent of cutting-edge technologies such as Artificial Intelligence, Big Data, Robotic Process Automation, Cloud Computing, Blockchain, Internet of Things, and XBRL. Despite these advancements, the accounting profession has faced criticism for appearing to lag behind other industries in technological integration. This study aims to investigate the challenges associated with the integration of emerging technologies in the accounting profession, despite the numerous potential opportunities they offer. To map the opportunities and challenges of emerging technologies in the accounting profession, the Technology-Organisation-Environment (TOE) framework has been employed. This research employs a qualitative methodology, through semi-structured interviews with eleven (11) practitioners from diverse accounting backgrounds representing their organisations. These interviews provide initial insights into the adoption of emerging technologies in current accounting practices, particularly in Malaysia. The analysis comprehensively discusses opportunities and challenges of technology adoption through nine (9) aspects of organisation including technological availability, relative advantage, compatibility, top management support, technology competence, cost, organisational change adaptability, government support and regulation, and environmental uncertainty. This paper contributes to the accounting profession by offering insights into strategies that firms, vendors, and government entities can adopt to successfully implement emerging technologies. Penerbit Universiti Kebangsaan Malaysia 2025 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/26701/1/Pengurusan_73_1.pdf Adriana Shamsudin, and Mohd Noor Azli Ali Khan, and Ahmad Jusoh, (2025) Unveiling challenges and opportunities in the integration of emerging technologies in the accounting profession: a preliminary investigation. Jurnal Pengurusan, 73 . pp. 1-14. ISSN 0127-2713 https://www.ukm.my/jurnalpengurusan/volume-main/vol73/ |
| spellingShingle | Adriana Shamsudin, Mohd Noor Azli Ali Khan, Ahmad Jusoh, Unveiling challenges and opportunities in the integration of emerging technologies in the accounting profession: a preliminary investigation |
| title | Unveiling challenges and opportunities in the integration of emerging technologies in the accounting profession: a preliminary investigation |
| title_full | Unveiling challenges and opportunities in the integration of emerging technologies in the accounting profession: a preliminary investigation |
| title_fullStr | Unveiling challenges and opportunities in the integration of emerging technologies in the accounting profession: a preliminary investigation |
| title_full_unstemmed | Unveiling challenges and opportunities in the integration of emerging technologies in the accounting profession: a preliminary investigation |
| title_short | Unveiling challenges and opportunities in the integration of emerging technologies in the accounting profession: a preliminary investigation |
| title_sort | unveiling challenges and opportunities in the integration of emerging technologies in the accounting profession: a preliminary investigation |
| url | http://journalarticle.ukm.my/26701/1/Pengurusan_73_1.pdf http://journalarticle.ukm.my/26701/ https://www.ukm.my/jurnalpengurusan/volume-main/vol73/ |
| url_provider | http://journalarticle.ukm.my/ |