Shifting Towards Digital Transformation in Bookkeeping Agency - Attitudes Pre- and PostImplementation of New Technologies

Abstract

The influence of digital technologies and various technological solutions on the usual organizational activities is unstoppable. Recent research shows that bookkeeping agencies have not remained immune to changes brought by technological progress through the phenomenon of digital transformation. Building on the aforementioned, this research seeks to investigate the impact of the introduction of new technologies on the business activities of bookkeeping agencies, with a special focus on the attitudes of agency employees and their clients. The research was conducted in 2015 and 2021, and it provides an overview of attitudes before and after the introduction of technological solutions in bookkeeping agencies' activities that allows e-business between clients and bookkeeping agency and bookkeeping agency and clients. This opens the possibility to change the way of doing business and digitally transform the bookkeeping business, but the sole availability of technology and solution does not imply wide usage. It can be concluded that it is necessary to work on strengthening the digital culture in bookkeeping agency-client relations, in order to change traditional ways of delivering value.