Abstract
This study explores factors that influence the adoption of digital accounting. The literature suggests that perceived benefits, organisational readiness and external pressures promote the adoption of technical innovations. Using a mixed-methods approach, we combine interviews and a survey to test this theory. An exploratory factor analysis of a survey of Finnish accounting firms results in five factors. These are: 1) attitudes and perceived benefits representing the thoughts that digitalisation improves working efficiency and opens up new business opportunities to accounting firms; 2) lack of competence indicating a perception that a firm lacks required competence; 3) investment in operations development which relates to a firm's development in new services; 4) lack of customer pressure which indicates that customers have no demand for digital accounting services; 5) keeping up with digitalisation which relates to the perceived importance of digitalisation.
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