Publication Date

Winter 12-6-2025

Document Type

Student Project

First Advisor

Hux, Candice

Degree Name

B.S. (Bachelor of Science)

Department

Department of Accountancy

Abstract

Prior research gives significant attention to technology usage of large public accounting firms, particularly the Big 4. However, limited evidence exists on the smaller public accounting firms, which constitute a majority of the public accounting field. In this study, we conducted semi-structured interviews with eight highly experienced professionals of smaller accounting firms. Findings reveal that firm size does not necessarily predict technological sophistication. Rather, individual leadership, including a single partner, emerges as a critical driver towards technological advancement. AI was primarily used for administrative tasks and, as of yet, the return on investment has been unclear. Despite this, all interviewees anticipate substantial growth in AI usage within the next five years. Interviewees also express concerns about training new staff to ensure they possess the skills and knowledge needed, especially as technology increasingly automates tasks that once served as foundational learning experiences. The findings advance understanding of technology practices among smaller accounting firms, including the variation in practice.

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