TITLE:
Adoption of Audit Technologies in Cameroonian Firms: An Integrated Framework of Technological, Organisational, and Environmental Influences
AUTHORS:
Michael Forzeh Fossung, Ronice Ngouamene Manfo
KEYWORDS:
Technology Adoption, Audit Firms, Cameroonian Audit Firms, Challenges, Professional Accounting Bodies, Socio-Cultural Factors, Future Priorities
JOURNAL NAME:
Open Journal of Accounting,
Vol.14 No.1,
December
18,
2024
ABSTRACT: This study investigates the current state of technology adoption in Cameroonian audit firms, identifies key challenges, and explores the role of professional accounting bodies and socio-cultural factors in influencing this process. Using a mixed-methods approach, quantitative and qualitative data were collected from various audit firms via questionnaires and analysed using descriptive and inferential methods. The findings reveal a high adoption rate of audit automation software and data analytics tools, alongside a lower adoption of cloud computing and robotic process automation. Key barriers to adoption include financial constraints, lack of technical expertise, and cybersecurity concerns. The influence of professional bodies and socio-cultural factors on technology adoption was also evident. Future investments should prioritise staff training, cloud-based solutions, strategic planning, advanced audit software, cybersecurity measures, and enhanced data analysis tools to facilitate broader technology adoption. Support from regulatory bodies and professional organisations is essential to overcome these barriers and ensure widespread technology integration across the sector.