From shoebox accounting to continuous intervention: the sociomaterial affordances of cloud-based accounting systems
Tracks
Gallery 1
Monday, July 1, 2024 |
9:35 AM - 10:00 AM |
Presenter
Assoc Prof Jodie Moll
Associate Professor
QUT
From shoebox accounting to continuous intervention: the sociomaterial affordances of cloud-based accounting systems
Abstract
This paper examines how the sociomaterial affordances of cloud-based accounting systems (CAS) have changed the work practices of accountants working with SMEs resulting in changes to the jurisdictional boundary. Clients' use of CAS enables them to perform some accounting tasks themselves, yet their work remains highly dependent on accountants. CAS use has set in motion changes in the work of accountants, who now focus on understanding clients' emergent and situated use of accounting and the ongoing development of shared socio-material configurations. We demonstrate how divergences and breakdowns in how users perform accounting, including CAS feature use, are temporal and emerge from disparate financial knowledge, different hardware usage, use and integration of various third-party apps, vendor software upgrades and new technologies. We contribute to research on jurisdictional boundaries by showing how frequent adjustments to alternative sociomaterial configurations of individual clients’ workflows may be extended to serve other clients better, improving the accountant’s proficiency and helping them claim and demonstrate expertise in emerging needs beyond accounting.
Biography
Jodie Moll is an Associate Professor at the Queensland University of Technology. Jodie also holds an honorary Reader position at the University of Manchester. Jodie's current research intersects the fields of accounting and technology.
Chair
Amanda White OAM
Deputy Associate Dean Education (learner Experience)
UTS
Discussant
Nikki Schonfeldt
Senior Lecturer
The University of Western Australia