The DOI matches its Crossref record; 6 of the 6 references it cites were found in a registry or an index.
Impact of Information Technology on Public Accounting Firm Productivity
Abstract
In recent years, information technology (IT) has played a critical role in the services provided by the public accounting industry. However, no empirical research has evaluated the impact of IT on public accounting firms. This study focuses on five offices of an international public accounting firm that recently made large IT investments, primarily in audit software and knowledge-sharing applications. Both qualitative and quantitative information from the research site are analyzed to estimate the change in productivity following the implementation of IT. The results from both regression analysis and Data Envelopment Analysis (DEA) indicate significant productivity gains following IT implementation, documenting the value impact of IT in a public accounting firm.
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Cites
Perceived usefulness, perceived ease of use, and user acceptance of information technology
Davis, F. D. (1989) · MIS Quarterly · doi:10.2307/249008 · Cited by 68,483
An analysis of variance test for normality (complete samples)
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An Analysis of Variance Test for Normality (Complete Samples)
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Task-Technology Fit and Individual Performance
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The Impact of Automated Office Systems on Middle Managers and Their Work
Millman, Z., & Hartwick, J. (1987) · MIS Quarterly · doi:10.2307/248977 · Cited by 147
Cited by
The Emergence of Artificial Intelligence: How Automation is Changing Auditing
Kokina, J., & Davenport, T. H. (2017) · Journal of Emerging Technologies in Accounting · doi:10.2308/jeta-51730 · Cited by 790
Auditor Style and Financial Statement Comparability
Francis, J. R., Pinnuck, M., & Watanabe, O. (2013) · SSRN Electronic Journal · doi:10.2139/ssrn.2287631 · Cited by 369
Enhancing Knowledge Sharing in Public Accounting Firms
Vera-Mun˜oz, S. C., Ho, J. L., & Chow, C. W. (2006) · Accounting Horizons · doi:10.2308/acch.2006.20.2.133 · Cited by 299
Metadata
- Authors
- Banker, R. D., Chang, H., & Kao, Y.-C.
- Venue
- Journal of Information Systems
- Publisher
- American Accounting Association
- Published
- 2002-09-01
- Volume
- 16
- Issue
- 2
- Pages
- 209-222
- ISSN
- 0888-7985 (ISSN-L)
- 1558-7959
- OpenAlex
- W2162783327
- Cited by
- 172
- References
- 6
- FWCI
- 2.25
- Type
- journal article
- Language
- en
- Open access
- closed
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- Banker, R. D., Chang, H., & Kao, Y.-C. (2002). Impact of Information Technology on Public Accounting Firm Productivity. Journal of Information Systems. https://doi.org/10.2308/jis.2002.16.2.209
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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