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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
B.A.N.Krishantha
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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DETERMINANTS OF CLOUD-BASED ACCOUNTING ADOPTION: INSIGHTS FROM ACCOUNTING PROFESSIONALS IN SRI LANKA Bandara, K.G.Dhammika B. Katupulla; B.A.N.Krishantha; C.G.Kothalawala
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.363

Abstract

Cloud-based accounting adoption among accounting professionals in Sri Lanka is influenced by various factors, as explored in this study. With the evolution of technology in the accounting profession, cloud accounting offers significant advantages, including cost savings, scalability, and real-time access to financial data. This research, based on a sample of 100 accounting professionals, employed multiple regression analysis to examine the impact of these determinants on cloud-based accounting adoption. The findings reveal that factors such as IT capability, compatibility, perceived value, relative advantage, top management support, and competitive pressure significantly drive cloud-based accounting adoption in Sri Lanka. Conversely, factors like the innovativeness of senior executives, IT infrastructure, and perceived cost do not show significant effects. These results underscore the importance of aligning technology with organizational needs, highlighting the need for user-friendly interfaces, comprehensive training, and effective marketing strategies to promote adoption. Based on these findings, recommendations are provided to encourage cloud-based accounting adoption, including enhancing compatibility, mitigating complexity, promoting perceived value and relative advantage, leveraging top management support, and capitalizing on competitive pressure.
THE ALGORITHMIC AUDITOR: ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ASSURANCE AND EVOLUTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) K.G.Dhammika B. Katupulle; B.A.N.Krishantha; C.G.Kothalawala; Indah Permata Dewi; Eko Sudarmanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.639

Abstract

Artificial Intelligence (AI) adoption in financial auditing presents disruptive potential, enhancing efficiency and insight while challenging foundational principles of evidence, professional skepticism, and financial reporting standards. This study synthesizes academic literature through a Systematic Literature Review (SLR) of Scopus and Web of Science databases, following PRISMA guidelines. Thematic analysis reveals three critical themes: (1) AI’s transformation of audit processes through improved risk assessment and substantive testing, alongside emerging concerns about evidence reliability and algorithmic “black boxes”; (2) ethical and epistemological challenges to auditors’ roles in maintaining professional judgment and skepticism within algorithmic environments; and (3) mounting pressure on the IFRS framework to accommodate AI-driven business models, data-intensive assets, and novel valuation techniques. The study concludes that while AI can enhance assurance quality, it necessitates concurrent development of new auditing standards and a future-oriented revision of the IFRS Conceptual Framework to ensure sustained relevance and reliability. This synthesis establishes a research agenda for standard setters, practitioners, and academics, highlighting gaps in understanding the interplay between technological innovation and accounting’s conceptual foundations.
Co-Authors Bandara, K.G.Dhammika B. Katupulla C.G.Kothalawala Indah Permata Dewi K.G.Dhammika B. Katupulle Sudarmanto, Eko