The Automation of Accounting Practice
研究了英国会计行业使用计算机技术的情况，分析了影响会计自动化的因素，并调查了不同会计群体对技术创新的看法。
This article examines the use of computer technology by the UK accounting profession. The first part of the paper examines the nature of the accounting environment and identifies a number of reasons why accounting automation should be an issue of general concern. A particular accounting task, auditing, is examined in detail to illustrate some of the factors affecting accounting automation. The second part of the paper reports the findings of an empirical examination of computerization amongst a number of different accounting groups with different working environments. Practitioners’ views on several factors constraining further technological innovation, and on factors motivating innovation, are analysed and examined. It is concluded that domain characteristics, historical factors and skill availability are amongst the most significant variables influencing automation.