Adaptability of Accounting with the Advancement of Technology: A Case Study
El-Temtamy , Osama
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This explanatory multiple case study is an attempt to investigate the adaptability of accounting with the advancement of technology with a particular reference to two manufacturing organizations in Canada. The results of this study demonstrate that contemporary organizations have developed their own technology with an expectation to meet accounting standards and improve efficiency in a transitional period. Organizations are giving more importance on the reliability and flexibility with accounting technology due to some contemporary issues like US corporate scandals and the need to change Canadian accounting standards to IAS. Based on the empirical findings, some recommendations and research directions are given at the end of this paper.