Adoption and Use of Digital Technologies: Implications for the Role of the Finance Function
DOI:
https://doi.org/10.14392/asaa.2025180105Keywords:
Digital Technologies, Accounting, Automation, AnalyticsAbstract
Objective: Understand how digital technologies impact the role of finance function in different companies through a framework adapted from Weber (2011), that analyzes gains in efficiency and effectiveness in activities.
Method: A qualitative methodology was adopted through semi-structured interviews with 15 professionals from the financial function in different organizations. We used content analysis to achieve contextual understanding of the cases through pattern matching coding, which compares empirical data based on their similarities, differences, and frequency.
Results: We identified two key determinants that impact the finance function: the format of digital technologies chosen during its adoption (in-house development or outsourced solutions); and how the finance leadership appropriates the efficiency and effectiveness gains generated by these technologies. We observed that efficiency and effectiveness gains are appropriated according to the priorities set by the leadership of each finance function, meaning digital technologies serve as reinforcing mechanisms for the existing role already played by the area.
Contributions: This study contributes to the literature by showing that digitalization is a heterogeneous phenomenon with different repercussions depending on the context. We highlight the need for accounting professionals to develop both digital competencies and interpersonal skills. For practice, the study provides guidance for decision-making related to the adoption and use of digital technologies.
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Copyright (c) 2025 Victor Oroña Claussen Mancebo, Daniel Magalhães Mucci
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