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Track Citations (BSS I Email) Permissions Full text PDF mail with a link to you followed that registered and you in the upper right screen. You can also brary by clicking on Journal of Emerging Technologies in Accounting Article Citation: Steve G. Sutton, Jeff Reinking, and Vicky Arnold (2017) On the Use of Grounded Theory as a Basis for Research on Strategic and Emerging Technologies in Accounting. Journal of Emerging Technologies in Accounting: December 2011, Vol. 8, No. 1, pp. 45-63 https://doiorg/10 2308.jeta 10207 Research Articles On the Use of Grounded Theory as a Basis for Research on Strategic and Emerging Technologies in Accounting the link in the new email or you are a Bed to register Current Issue Available. Issues Online Early Steve G. Sutton, Jeff Reinking, Vicky Arnold University of Central Florida Alerts for the Joure his process once in by simply an above aged recently? nged since the last the Digital Library, saab.org for Corresponding author: Steve G. Sutton, Email: ssuttonbus.ut.edu Click here to get an email ale new issue of ABSTRACT: Journal of Emerging Technologies in Accou Journal Information Pa Annual Editor Res s'access via IP or perpetual to 2014. Should blems accessing base feel free to Research on emerging technologies in accounting has often proven difficult to conduct while maintaining the meaningfulness of a new technology-driven phenomena and the rigor expected for accounting research Grounded theory is proposed in this paper as a method that has not been oft used in the discipline but may be highly applicable in such an emergent domain Grounded theory was first put forth by Glaser and Strauss (1967); but in subsequent years, each of the authors has diverged from the other in their perspectives on how "good" grounded research should be conducted. We explore and compare the two approaches to grounded theory as an introduction for researchers who may find the research method desirable in their research. We also overview a program of research in the area of B2B e-commerce risk and assurance that applies grounded theory in an emerging technology area of accounting, providing both an overview and critique of its implementation. We conclude with some perspectives on the use of grounded theory for emerging technologies research in accounting. An objective of the paper is to help researchers know when to pursue a grounded theory approach and to provide the foundations for undertaking such an endeavor. For information about jour and data, view the Journal Emerging Technologies Accounting Journal Infor Packet by clicking the thum ntent institutional AAA journals as Business Source to EBSCO Premier, or ess to current You may contact com with any to these To read the latest Editor R the DOI link below Keywords: grounded theory, theory building, theory development, emerging technologies in accounting, strategic technologies in accounting American Accounting Association Miklos A. Vasarhelyi 2017 Editor's Report Journal of Technologies in Accountin No. 2. https:Idol.org/10.20 10615 please click here Cited by Journal Information Packet Citation: American Accounting 2017. Journal Information Pach Emerging Technologies in Aca Copyright 2017, American Ace Association Anis Triki and Vicky Arnold. (2016) Getting Caught "Sugar Coating": The Behavioral Implications of Using a Decision Aid That Detects Linguistic Manipulations in Financial Disclosures. Journal of Emerging Technologies in Accounting 13:2, 169-184 Online publication date: 1-Sep-2016 Abstract | Full Text PDF (162 KB) es By Author About the A The American Accountin is the largest community in academia Founded in a rich history built on lea research and publication of our membershin creat Association

summarize in your own words

Answer 1

This study investigates whether aspiring and professional accountants understand the benefits and security challenges brought by emerging technologies such as: Big Data, data analytics, cloud computing and mobile technologies. The research has three key findings: (1) Professional accountants and auditors are having in average a theoretical knowledge of the emerging technologies in the accounting field, but they still need to enhance their skills to exploit them efficiently, (2) Mobile technologies started to be adopted by the Romanian practitioners and (3) The profession has become aware of the security risks brought by emerging technologies in the digital accounting.

The accounting profession is on the verge of change and the practitioners do not yet possess sufficient skills regarding the analyzed emerging technologies. As per this, the professional bodies and academic environment should reassess their curricula to enforce the necessary changes for preparing practitioners to successfully face the future challenges and avoid their replacement by other professions more qualified.

The accounting profession is rapidly transforming partially due to productivity optimization available through newer technologies. Today’s accountant is no longer burdened with task-oriented projects. Instead, thanks to the shift in dynamic accounting technology, accounting software programs are becoming more automated and the role of the accountant is changing to that of a business advisor. The role shift of the modern accountant to a business advisor requires new skill-sets, including professional skepticism, judgement, and critical thinking skills. These skills will remain a high priority to accounting firms when looking at new hires. While the profession is rapidly changing due to emerging technologies, the need for these types of soft skills remains constant.