Although the benefits of technological innovation are widely recognised, the accounting profession continues to undervalue and inadequately leverage technologies such as artificial intelligence, robotic process automation and blockchain. This study builds on earlier work on the antecedents and barriers to technology adoption and considers the role of technological, organisational and environmental factors in the accounting context. The mixed methods design involved surveying 585 accounting managers in Australia and parts of South-East Asia and interviewing 20 Australian accounting managers. Using the Technology–Organisation–Environment model, the study explored differences in the importance of factors by region and organisational type and investigated manager perspectives on strategies to support adoption. Findings indicated that security and privacy concerns are paramount to decision-making, while environment-related factors were of less importance. Prioritised strategies included staying informed of technological innovation, encouraging staff engagement and support, and implementing effective project management. The study illuminates the critical role of professional associations and industry bodies in providing tailored support for members to foster greater technological orientation and advance in the accounting profession, including advocating for high-level, technology-related strategies to drive organisational transformation.

中文翻译：

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在会计领域采用新技术的推动因素、障碍和策略

尽管技术创新的好处得到广泛认可，但会计行业仍然低估并充分利用人工智能、机器人流程自动化和区块链等技术。这项研究建立在早期关于技术采用的前因和障碍的研究基础上，并考虑了技术、组织和环境因素在会计背景下的作用。混合方法设计涉及对澳大利亚和东南亚部分地区的 585 名会计经理进行调查，并对 20 名澳大利亚会计经理进行访谈。该研究利用技术-组织-环境模型，探讨了按地区和组织类型划分的因素重要性的差异，并调查了管理者对支持采用的策略的看法。调查结果表明，安全和隐私问题对决策至关重要，而环境相关因素则不太重要。优先战略包括及时了解技术创新、鼓励员工参与和支持以及实施有效的项目管理。该研究阐明了专业协会和行业机构在为会员提供定制支持以促进会计行业更大的技术导向和进步方面的关键作用，包括倡导高水平的技术相关战略来推动组织转型。