Introduction

The integration of technology, especially the information technology (IT), in different aspects of a business has become a common phenomenon. In the context of managing a business and ensuring its smooth operations, business organizations resort to IT not only as a source of effective communication but also as a means of information dispersion and obtainment. In the field of accounting, which is considered as one of the most essential components of a business, too, the use of IT has been in vogue for long and this is owing to the efficacy of IT in terms of strengthening the vigor of the accounting systems. Considering the importance of IT as a means of determining the financial health of a business organization, the present research study has been based on the topic of “the use of technology in accounting.” Due to the substantial use of IT in the accounting processes and taking into account the advantages of deploying IT in the course of accounting, it becomes imperative to ascertain how accounting systems and processes can use IT in order to enhance the accuracy, enrich the performance, and aid a business strategically. Besides, from the perspective of accuracy and avoiding errors of omission or exaggeration, it is essential to ensure effective use of IT in accounting. And how such use is practiced and how it can be improved can be effectively determined through conducting a thorough research on the topic. This is also going to bridge the research gap and provide deeper insight into the topic.

Research Aim and Objectives

• The research aims at ascertaining how IT can be used effectively to improve the accounting systems and process.
• The primary objective of the research study is to determine the advantages of using IT in the accounting systems and to find out what skill sets are required on the part of the users to ensure successful integration of IT in accounting processes.

Research Question

How can accounting be benefitted through the integration and use of information technology? How can information technology be effectively integrated in the accounting systems? What are the disadvantages of using information technology in accounting? What skills are required for effective integration and use of information technology in accounting?

Research Rationale

Myriads of studies have been conducted in the past concerning the use of IT in accounting but majority of such studies have discussed primarily about the skills required for IT integration in the accounting systems and the ways in which accounting professionals can eventually use IT in accomplishing their professional goals along with attaining the goals of the organizations. But there is a dearth of study on the topic of why organizations should use IT in accounting and how they can eventually be benefitted through such use. Moreover, it has also been seen that in the past the research findings on the concerned topic have been generic and skill analysis-oriented and hence, there is a need of throwing light on the specific advantages and disadvantages of using IT in accounting. Besides, research is also needed to discuss about the ethical perspectives of using IT in accounting systems. Furthermore, there is a need of information dispersion that can help innumerable businesses in determining whether or not to integrate IT in their accounting systems and this utilitarian objective also justifies the research topic and the research study.

Research Methodology

For the purpose of providing deeper insight into the concerned research topic and issue and primarily for the sake of developing hypotheses for potential quantitative research studies conducted in the past, the research will be conducted on the basis of the qualitative research methodology (Corbin & Strauss, 2008). As the research aims at uncovering the trends in thought and opinions and as its objective is to provide a deeper insight into the research topic evidentially, the researcher has deemed the qualitative research methodology a perfect fit for the research study (Corbin & Strauss, 2008). The researcher has taken into consideration the fact that qualitative research methodology will be effective in ascertaining the benefits of using IT in accounting and to determining its disadvantages because qualitative research just like accounting is all about collecting data through communication, analysis, and interpretation and this alignment between the research methodology and the research topic is essential to conduct a research study successfully. Besides, considering the advantages and strength of the qualitative research methodology, the researcher has deemed the method suitable for the research study. In this respect, it has to be noted that as the accounting process and systems are contextual, there is a need of effective contextual analysis of accounting approaches and as the qualitative methodology strives for understanding the complex reality and the meaning of actions and processes in a given context, the concerned research methodology has been selected to perform the research study (Queiros et al., 2017). Moreover, as the research study is going to entail the analysis of the human experience in the accounting settings, it is imperative to follow the qualitative research methodology because the qualitative method has the potential to holistically understand the human experience in specific settings (Rahman, 2016).
Besides, the researcher has deemed the qualitative research methodology as the best fit for the concerned research study because the qualitative research methodology is going to help the researcher in knowing a wider range of epistemological viewpoints that are needed to understand and interpret the human experiences in terms of integrating and using information technology in the accounting processes and systems (Rahman, 2016). Furthermore, as the qualitative research will provide scopes for incorporation and use of different types of interpretive techniques in the course of the research study, its use has been considered appropriate for the research study (Rahman, 2016). Also, it has to be noted that to conduct the research effectively, the researcher is going to use the specific method of case study as the method is suitable for the research topic and it is also quite an extensive one in terms of interpreting previous research findings and relating the knowledge with the knowledge that will be gained through the research study (Rashid et al., 2019). It is noteworthy that the researcher has selected the qualitative case study research methodology as it has the potential to help the researcher in exploring the benefits and shortcomings of the use of IT in accounting in some particular contexts through interpreting and analyzing various data sources, which is going to allow the researcher to undertake exploration through different lenses (Baxter & Jack, 2008). This will provide the researcher with the opportunity to reveal multiple facets of the concerned issue (Baxter & Jack, 2008).

Ethical Considerations

Every research method involving human participants entails ethical considerations and the concerned research study is no exception. As the research study will be case-centered and as in the course of the research study the researcher has to often work closely with the research participants over a substantial period of time in the face to face mode, issues like conflict of interest in the course of data acquisition has to be addressed and mitigated (American Physical Society, 2021). Besides, as the research study is going to encompass the process of drawing on interpretations of narratives outside their temporal contexts, there is a risk of inadvertently exposing the identities of the research participants without their permission (Brinkmann & Kvale, 2008). Hence, to refrain from such conduct, the researcher must develop a plan for implementation of preventive measures whenever such is necessary (Brinkmann & Kvale, 2008).

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