A BRIEF INCURSION INTO THE DRIVERS OF THE ADOPTION BEHAVIOR OF DIGITAL TOOLS BY ACCOUNTING PROFESSIONALS

Abstract

Nowadays, among the key elements that contribute to a company's success is its digitization strategy, which is closely linked to its ability to innovate. As technology has developed over time, the accountancy profession has benefited from the opportunities it offers in terms of simplifying the work it does and making the system of economic and commercial relations more efficient and reliable. In this context, this paper is focused on identifying and centralizing, through a literature review, those factors that influence in a positive or negative way the willingness of accounting professionals to adopt digital technologies. The article can serve as a reference for current and future researchers, providing a well-founded theoretical framework for those interested in advancing research on the digitization of the accounting profession.

Keywords

• digitization
• accounting profession
• ethical perspectives
• behavioural concerns
• regulatory policies
• perceived effects