Author: Chao, Lai-man Alice
Title: Critical factors affecting the IT usage in Hong Kong's smaller CPA firms
Degree: M.Sc.
Year: 1996
Subject: Accounting firms -- China -- Hong Kong -- Automation
Auditing -- Automation
Information technology
Hong Kong Polytechnic University -- Dissertations
Department: Department of Computing
Pages: vi, 121 leaves : ill. ; 30 cm
Language: English
Abstract: The purpose of this research was to investigate the critical factors that affect the IT usage of the smaller CPA firms in Hong Kong and to analyse the IT growth in the past two years. The dependent variable in this study was the IT usage in application software, and the independent variables considered were the education and training of the partners and the staff, the task characteristic and the availability of suitable software packages. Our data collection methods comprised a 15-item questionnaire and semi-structured interviews. A random sample of 600 CPA firms was chosen for this study. The result showed that the education and training of the partners and staff did not affect the IT usage of the smaller CPA firms as most of the smaller CPA firms used the common software packages only. There was not much usage on decision support systems or expert systems. The task characteristics affected the IT usage of the smaller CPA firms. Most of the CPA firms used software only for routine work and they seldom used IT on those tasks that required judgement. The availability of suitable software affected the IT usage of the smaller CPA firms. The main reason for this result was due to lack of resources in smaller CPA firms. They did not have funds to develop their own software and relied on the software packages and the support provided by the software vendors. That was why most of the smaller CPA firms used common software packages only as these software were readily available, affordable and did not require much training. From the comparison of the current IT usage with that two years ago, the results indicated that there was a general increase in IT usage in smaller CPA firms. This showed that the professional accountants were aware of the importance of IT to the profession and they took advantage of the fall in both hardware and software costs. Several suggestions have been made to enhance the IT awareness of the partners such as provide some IS training course to assist the partners in IS planning. Suggestions were also made to Hong Kong Society of Accountants to assist smaller CPA firms in office and audit. Suggestions include organising some software conference to introduce what software is available in the market for automation, some seminars on computer audit techniques, etc.
Rights: All rights reserved
Access: restricted access

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