Journal of
Marketing Development and Competitiveness






Scholar Gateway


Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 


How Technology is Changing Accounting Processes: Institutional Theory and Legitimacy Theory Perspective



Author(s): Afua A. B. Agyekum, Robert P. Singh

Citation: Afua A. B. Agyekum, Robert P. Singh, (2018) "How Technology is Changing Accounting Processes: Institutional Theory and Legitimacy Theory Perspective",  Journal of Accounting and Finance, Vol. 18, ss. 7, pp. 11-23

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Given the ubiquitous use of accounting systems in organizations and the rapid advancement of
information technology, this conceptual paper discusses how the adoption of information technology
which improves accounting functions impacts organizations. Based on the literature, we argue that
accounting systems are institutionalized within organizations and provide external legitimacy. Following literature review of the key constructs, we develop four propositions related to how the adoption of new information technologies in accounting impacts institutional processes and legitimacy, and organizational performance. We close with discussion of the theoretical and practical implications, and limitations and future research directions.