Clinging to Excel as a Security Blanket: Investigating Accountants' Resistance to Emerging Data Analytics Technology

Autor:	Jennifer Riley, Kimberly Swanson Church, Pamela J. Schmidt
Rok vydání:	2019
Předmět:	Status quo bias business.industry 05 social sciences Big data Resistance (psychoanalysis) Mindset 050201 accounting Data science Computer Science Applications Accounting 0502 economics and business Data analysis 050211 marketing Business
Zdroj:	Journal of Emerging Technologies in Accounting. 17:33-39
ISSN:	1558-7940 1554-1908
DOI:	10.2308/jeta-52645
Popis:	While many business publications stress the importance of data analytics skills and technology, The Wall Street Journal reports strong reactions of accountants faced with a move away from Excel. Accountants are traditionally the reliable source for business information, but that position may be eroded by the emerging profession of data analysts. Looking to the future, Big Four accounting firms stress the need for data analysis skills, and universities are launching degree programs. But what is the reaction of current working professionals? Are they heeding the call for data analytics? Evidence indicates there is some resistance to adoption of data analytics practices. This research proposes the use of Status Quo Bias Theory to investigate the reactions of accounting professionals across the spectrum of accounting sub-disciplines. The study seeks to understand factors that may influence practicing accountants' resistance to adopting new data analysis technologies.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::cceb7d527bcff04a3dbf2b1bb2c92d6b https://doi.org/10.2308/jeta-52645 Zobrazit plný text záznamu