Publication Type

Journal Article

Publication Date

2014

Abstract

The purpose of this paper has been to address the research question of how are the processes of resource enrichment and capability deployment coordinated during information technology (IT) implementation at a small- and medium-sized accounting firm (SMAF)? Increasingly, organizations need to respond to a wide range of IT-based opportunities and pressures. The situation is no different in an accounting firm. Many accounting practitioners have advocated investment in IT to improve accounting firms’ productivity. To date, there are many instances of how IT has radically transformed the nature of accounting practice. Nevertheless, little is known about how IT capability is developed in SMAFs. In particular, the resource enrichment process during IT capability development has been understudied.

Keywords

resource enrichment, capability deployment, accounting firm

Discipline

Accounting | Management Information Systems

Research Areas

Accounting Information System

Publication

International Journal of Accounting and Information Management

Volume

22

Issue

4

First Page

357

Last Page

374

ISSN

1834-7649

Identifier

10.1108/IJAIM-07-2013-0043

Publisher

Emerald

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