Challenges to technology implementation

Technologies to support the processing and distribution of data evolved over the last five decades from systems for mere data processing to systems designed to support decision-making from a wide range of perspectives - whether at the organisation, group or individual level and the operational, tactical or strategic level. More recently, the emergence of mobile broadband, social business, big data analytics and cloud computing are challenging our assumptions around technology adoption. More powerful and intelligent infrastructure combined with unparalleled access to data is creating new business models that introduce new complexities; complexities that Accounting Information Systems are not insulated from. Similarly, research on the adoption of information systems is not new and these are, for the most part, applicable to Accounting Information Systems. Like other disciplines, accountants and financial professionals face emerging adoption challenges resulting from new technologies, not least external and internal compliance reporting (Belfo and Trigo, 2013).