The automation of accounting practice

Abstract

This article examines the use of computer technology by the UK accounting profession. The first part of the paper examines the nature of the accounting environment and identifies a number of reasons why accounting automation should be an issue of general concern. A particular accounting task, auditing, is examined in detail to illustrate some of the factors affecting accounting automation. The second part of the paper reports the findings of an empirical examination of computerization amongst a number of different accounting groups with different working environments. Practitioners' views on several factors constraining further technological innovation, and on factors motivating innovation, are analysed and examined. It is concluded that domain characteristics, historical factors and skill availability are amongst the most significant variables influencing automation.