The purpose of the research is to examine the enablers, barriers and strategies for adopting new technology in accounting. Although the benefits of technological innovation are widely recognized, the accounting profession continues to undervalue and underutilize technologies such as artificial intelligence, robotic process automation, and blockchain. gives The findings showed that security and privacy concerns were important in decision-making, while environment-related factors were less important. Prioritized strategies included awareness of technological innovations, employee encouragement and support, and implementation of effective project management. . And this study highlights the critical role of professional associations and industry bodies in providing appropriate support for members to foster greater technology orientation and advancement in the accounting profession, including supporting high-level, technology-related strategies for organizational transformation.

Through the lens of the TOE framework (Tornatzky and Fleischer, 1990), this study examined the views of more than 600 accounting managers from Australia and Southeast Asia on technology adoption. According to these executives, technology factors emerged as the most important factors, with data security and privacy issues having the greatest impact on adoption.