@article{letaifa2023digitalization,
  title = {The Digitalization of Accounting Firms:  Survey Research from Tunisia},
  author = {Wissal BEN LETAIFA and WISSAL BEN HADJ SALEM},
  year = 2023,
  url = {https://ibimapublishing.com/articles/IBIMABR/2023/550358/},
  journal = {IBIMA Business Review},
  volume = 2023,
  pages = 20,
  doi = 10.5171/2023.550358,
  abstract = {Research Motivation -The purpose of this paper is to analyze the impact of digitalization on accounting firms by focusing on the strategies implemented by heads of accounting firms to react to digitization and not be replaced. Our study also makes it possible to identify the main factors of resilience of client companies of accounting firms which helped them to overcome the covid crisis. In our knowledge, the Tunisian literature has never exposed these determinants with the use of content analysis in Tunisia. Design/Methodology –The investigation was conducted via a qualitative methodology through the content analysis of telephone survey and google forms surveys. Main Findings and Implications – The findings reveal that digitization represents a technological progress that has turned the accountant’s business worldwide in times of the covid crisis. It was a lifeline that helped clients/companies survive in order to overcome the covid crisis. However, the digitization of accounting firms has advantages and disadvantages. In sum, this paper tries to fill a gap in the corporate governance literature and provides meaningful information on the impact of digitization on the accountant’s business in the covid period.},
  keywords = {digitalization - covid 19 – accountants – qualitative approach},
  note = Article ID: 550358
}