Digitalization of accounting offices: A strategic framework
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Abstract
This article analyzes digitalization processes (DT) in Brazilian small accounting offices. Digital technologies have motivated innovations in products and services offered by accounting firms and in business models. Adopting a critical and reflective approach grounded in digital business, this study develops a contextualized framework of strategic guidelines for DT in small professional service firms. A qualitative study guided by the Design Science Research (DSR) method was conducted in three iterative stages with business academics, DT experts, and accounting entrepreneurs. Evidence was collected and analyzed in three stages with business academics, DT specialists and accounting office managers. The results identified seven key guidelines: Alignment with firm strategy; risk culture; organizational culture for innovation; organizational restructuring; constant adoption of new digital technologies; change in customer service delivery; and communication with customers. The study contributes to the digitalization literature by organizing its assumptions into strategic guidelines and expanding the scope of previous studies through the business practice approach. The article also contributes to the managerial field, proposing a framework to aid the DT process in small accounting offices, evidencing a direct relationship between the clarity of strategic objectives and the adoption of digital technologies. It is expected that the proposed framework will guide researchers and accounting office managers in the contemporary challenge of DT.
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