THE IMPACT OF TECHNOLOGY ON ACCOUNTING PRACTICES: FROM

MANUAL TO AUTOMATED SYSTEMS

[Name of student]

[Name of institute]

[Date]
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Table of Contents

1 Chapter 1: Introduction.................................................................................................3

Research Rationale..........................................................................................................3

Research Aim...................................................................................................................4

Research Questions..........................................................................................................4

Research Objectives.........................................................................................................4

2 Literature Review..........................................................................................................5

Historical Advancements in Technology within Accounting..........................................5

Implications for Job Roles and Skills..............................................................................6

Challenges and Successes in Adopting Technology.......................................................6

3 Chapter 3: Methodology................................................................................................7

Research Design..............................................................................................................7

Research Philosophy........................................................................................................7

Research Approach..........................................................................................................7

Data Collection Method...................................................................................................8

Data Analysis Method.....................................................................................................8

Ethical Consideration.......................................................................................................9

Gantt Chart.......................................................................................................................9

4 Chapter 4 Conclusion..................................................................................................10

References..........................................................................................................................11
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1 Chapter 1: Introduction

This study proposal examines how technology has changed accounting processes,

particularly the shift from manual to automated methods. It has been highlighted in the research

of Seseli et al. (2023) that as technology changes sectors, accounting has changed its operational

methods and professional responsibilities. Automation's effects on accounting efficiency,

accuracy, and functional dynamics are the study's main emphasis. The proposal proposes

synthesizing data from academic papers, industry reports, and expert views using a secondary

qualitative research approach. This method offers in-depth investigation without primary data

acquisition. Interpretivism guides the study, which uses topic analysis to analyze data

inductively. This technique provides a detailed and nuanced view of current developments,

revealing the future of accounting practices in the digital era (Vitali and Giuliani, 2024).

1.1 Research Rationale

The rapid development of technology has impacted a number of sectors with one of the

most affected being accounting where manual processes have been replaced with automated ones

(Thakker and Japee, 2023). This change is so significant that it can be referred to as a

"revolution" in the accounting industry. It will require a detailed study, however, a

complementary qualitative study on accounting transition can be useful in the holistic

understanding of accounting technology at present.

With the adoption of automation by businesses, it's necessary to undertake an

accountability check to see whether the automated systems enhance the efficiency, accuracy, and

functioning of accounting (Ahmad et al., 2024). Such alienation has been inevitable as they bring

the questions of accountants' professional role, competence, and duty. The literature discloses

more or less the issues, but there is no one setting out the technological impact in the industry.
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This study tries to fill this knowledge gap by exploring expert views, scientific papers,

and case studies. Studies, such as by Awang et al. (2022) show that it witnesses the narratives

that move this change into professional discussions dissect its advantages and drawbacks, and

tell about the organizational experiences through this transformation. The results thus become

one more addition to a theoretical body of knowledge and benefit both the accountants and the

organizations managing technology progressive changes (Aziz, 2024). The present research is a

vital element for an informed decision on the future of digital accounting practices.

1.2 Research Aim

This research is aimed to analyze and examine the impact of technology on accounting

practices from manual to automated systems.

1.3 Research Questions

1. How do professional narratives within the accounting industry describe the transition from

manual to automated systems?

2. What are the perceived impacts of automated accounting systems on job roles and skills

requirements according to industry experts?

3. What challenges and successes are recurrently highlighted in case studies about the adoption

of automated accounting systems in various types of organizations?

1.4 Research Objectives

1. To analyze the narratives and descriptions used by accounting professionals to discuss the

transition from manual to automated systems.

2. To assess the perceived impacts of automated accounting systems on the roles and skills of

accounting professionals through expert insights.

3. To evaluate the challenges and successes experienced by organizations as they adopt

automated accounting systems, as detailed in case studies.

2 Literature Review

The introduction of technology into accounting processes has been a critical factor in

both the evolution of accounting methods and the change of the broader landscape of industry

expectations. This literature review critically explores the existing research concerning the

impact of technology on accounting, focusing on the transition from manual to automated

systems through three key areas: the technological evolution within accounting, the implications

for task roles and capabilities, and the issues and successes experienced by organizations

transitioning to these innovations.

2.1 Historical Advancements in Technology within Accounting

From human bookkeeping to complex computerized systems, accounting technology has

advanced. It has been evaluated by Rane (2023) that early adaptations like basic computer

systems have grown into complicated ERP systems and accounting software like QuickBooks

and SAP. These innovations have boosted data processing speed and accuracy. Over 60% of big

accounting companies use cloud computing, demonstrating the expanding use of digital

technology. According to the Diffusion of Innovations Theory, the pace at which certain

technologies are implemented might affect organizational efficiency and compliance (Khaled

AlKoheji and Al-Sartawi, 2022). However, these technologies' effects on internal controls and

auditing standards are unclear, revealing a gap that needs additional study.
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2.2 Implications for Job Roles and Skills

Accountants are changing rapidly due to automation and AI. It has been analyzed in the

research of Spring et al. (2022) that analytical, software, and strategic decision-making skills are

replacing manual data input and mistake checking. Research suggests that finance departments

are spending more on AI technology to prepare for a transition from transactional to analytical

and strategic responsibilities. However, job displacement and extensive reskilling may strain

resources and change labor dynamics throughout this shift (Thottoli et al., 2022). Technology

changes alter job functions and workers' psychological attitudes toward their jobs, an issue

understudied in current studies.

2.3 Challenges and Successes in Adopting Technology

Accounting technology adoption has its hurdles and accomplishments. High startup costs,

process disruption, and employee opposition are common obstacles. After adopting new digital

technologies, several financial institutions experienced data breaches (Jayesh et al., 2022).

Despite these hurdles, successful adoption instances show accounting department efficiency,

accuracy, and decision-making gains. These stories demonstrate the advantages of technology

adoption if organizations manage the transition well and overcome the hurdles. The research

concludes that the accounting technology revolution has many advantages but needs appropriate

transition management. In addition to this, Košovská et al. (2022) have emphasized in their study

that this involves worker education, system security, and change resistance mitigation. The

advancement of accounting methods driven by technology warrants additional study.

3 Chapter 3: Methodology

3.1 Research Design

The next qualitative study is the secondary one which is based on the influence of

technology on accounting operations involving the move from manual to automated system. As

posted by Peng et al. (2023) the secondary qualitative methodologies of data analysis offer in-

depth data without the logistical and resource costs of data collection. Thematic analysis will

deliver trends, inconsistencies, and gap areas regarding system adoption and automation. This

approach helps us get an insight into the situation through the usage of the data available for us

to come up with appropriate conclusions regarding accounting practice evolutions (Odonkor et

al., 2024).

3.2 Research Philosophy

This research aspires to the interpretivism approach which gives priority to subjective

interpretation of data to reveal the impact of technology on accounting practices. The research

will refine the qualitative understanding of the professionals' experiences through different

sources to get the overall feeling of people about the switch from manual to automated

systems. As per Taib et al. (2022) recognizing the multiplicity of social realities and the

cruciality of context provides for a more profound exploration of how individuals and

organizations sense and translate these technological changes into the accounting landscape.

3.3 Research Approach

The research design of this paper includes an inductive approach, where patterns and

themes of the conversion to an automated accounting system will be discovered from the quality

data available. The research digs deeper into multiple resources such as academic journals,
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industry reports, and experts’ comments in order to construct theories that are based on actual

observations. This strategy is one that is able to provide information that is gained

straightforwardly from the data (Maruszewska and Tuszkiewicz 2024). This helps to form some

contentions and conclusions that are directly informed by the data and are based on the facts

which help to improve the understanding of what the impact of the technological development is

on current accounting practices.

3.4 Data Collection Method

The data for this research will be collected only from the secondary sources that can be

found using a detailed search strategy which will be used to ensure a complete coverage of the

relevant literature. It has been found by Hsiung and Wang (2022) that the main sources of

information are academic journals, industry reports, and studies performed by experts. The

search will be based on the selection of databases like JSTOR, Google Scholar, and industry-

specific publications using the terms "technology in accounting," "automated accounting

systems," "manual vs. "automation in accounting," "impact of technology on accounting," and

"new features in accounting technology." This approach of the paper allows us to provide a well-

rounded review of the current trends in the field of accounting technology (Vitali and Giuliani,

2024).

3.5 Data Analysis Method

Employing thematic analyses, this research will conduct a systematic review and analysis

of the collected qualitative data. Such type of method can be characterized by the process of

defining, detecting, and summarizing the trends (themes) in the data. It has been determined in

the research of Seseli et al. (2023) that this procedure initiates with the careful reading and re-

reading of the data and after it is completed, the data gets coded and categorized into several
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possible themes. Such themes are then reviewed, and revised to confirm their representation of

the data. Thematic analysis allows us to extract complex ideas in a general way and yet be

detailed enough in the understanding of the effects of technological advancements on accounting

practices (Thakker and Japee, 2023).

3.6 Ethical Consideration

This secondary qualitative research follows the highest ethical standards to guarantee the

whole data-handling process is respectful and honest. It has been anticipated in the study of

Awang et al. (2022) that some of the main points that should be taken into account are the

correct use of public data, proper citation, and acknowledgment of the sources to avoid

plagiarism. Moreover, I focus on the importance of confidentiality and anonymity where it is

applicable, such as case studies and expert opinions that might identify individuals or

organizations. The research design also includes a dedication toward academic honesty and

transparency in the process of the synthesis and interpretation of the gathered data.
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3.7 Gantt Chart

Figure 1 Gantt Chart of the Research

4 Chapter 4 Conclusion

It is concluded that this study proposal systematically examines how technology affects

accounting processes, notably the shift from manual to automated systems. The fast progress of

technology and its extensive impact on accounting make this subject important. Professionals

and academics must comprehend these developments when organizations use automated

technologies. The study goal was to explore how technology changes accounting's scope,

efficiency, and character. The goals guided a careful study of these technologies'

transformational effects and the resulting changes in professional roles and organizational

procedures. This secondary qualitative study will include academic papers, industry reports, and

expert assessments. Through this approach, resources will be efficiently used and the

overwhelming amount of public domain data will be taken into account for a better

understanding of the problem without spending time on original data collection.

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