Professional and academic accountants have debated the issue of integration of information technology (IT) skills in accounting during the past three decades. However, the majority of prior studies are very descriptive in nature and lack a theoretical background. Most of these studies investigated the issue of Required IT skills and Integrated IT skills in different settings. Prior studies also investigated the issue separately, either from the perspective of professional or academic accountants. Based on information processing theory and task-technology fit, this study investigated the...
Professional and academic accountants have debated the issue of integration of information technology (IT) skills in accounting during the past three ...