New development: Red tape and digital accounting technology in the public sector

Abstract

The research conceptualizes red tape arising from rule-based digital accounting technology (DAT) and examines how digital accounting technology systems (DATs) can generate red tape. It identifies mechanisms like rule drift and overcontrol and proposes a framework for assessing red tape through practitioner evaluations or cost-benefit analyses. Conceptualizing red tape in DATs and providing a framework for assessing it contribute to the literature addressing challenges for accounting professionals in the digital era.