Vol.12, No.4, November 2023.                                                                                                                                                                               ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333


TEM Journal



Association for Information Communication Technology Education and Science

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


Ana Kutnjak, Igor Pihir, Stjepan Vidačić


© 2023 Ana Kutnjak, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)


Citation Information: TEM Journal. Volume 12, Issue 4, Pages 2512-2521, ISSN 2217-8309, DOI: 10.18421/TEM124-63 November 2023.


Received: 07 June 2023.

Revised:   07 September 2023.
Accepted: 12 September 2023.
Published: 27 November 2023.




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.


Keywords – Digital transformation, bookkeeping agencies, employees and clients attitudes, technology introduction.



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