Published Online:October 2025
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP091025
DOI:10.71329/IUPJARAP/2025.24.4.178-193
Author Name:B Uma Maheswari, R Sujatha, D Kavitha, Kiruthika Shanmugam and Viswanath Ananth
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:178-193
Accounting as a systematic method of recording financial transactions is undergoing a shift due to technological advancements. The study uses the Technology Readiness and Technology Adoption Model (TR & TAM) to understand the readiness of accounting professionals in the state of Tamil Nadu, India to adopt technology and the factors influencing the same. The study shows that factors like optimism in utilizing technology and innovativeness of the individual influence perceived usefulness and perceived ease of use of technology in accounting. In turn, perceived usefulness and perceived ease of use influence adoption of technology. On the other hand, factors like insecurity and discomfort act as barriers to adopting technology. Hence, there is a need to create awareness among the professionals about the benefits of automation in this domain. With the rapid advancements in this field reshaping accounting and auditing, accountants need to prepare themselves to be more receptive to embracing technology, which would undoubtedly improve their efficiency in this domain.
Automation is a technique that uses technical or mechanical tools to complete a process or activity with minimal human intervention. It affects manufacturing, marketing, sales, pharmacy, design, procurement and management.