Assessing technology competency of small and medium accounting practitioners in Cambodia: A qualitative investigation

Abstract

This study aims to examine the technology competency of the Small and Medium Practitioners (SMPs) in Cambodia. Using a qualitative approach on SMPs in Cambodia, this study shows that the technology competency of the SMPs are adequate in accommodating the needs of their clients. The level of technology competency among the SMPs however, vary, partly due to the type of clients and the type of services demanded by their clients. Specifically, this study showcases a rather consistent view on the technology competency among the SMPs. The findings show an adequate level of technology competency from the technology capability, as most of their clients relied on either Microsoft Excel or QuickBooks to account for their transactions and the SMPs do not encounter much problem in providing such services. This study also shows that the SMPs are innovative since efforts have been made to store their data using Cloud and provide training to their clients in relation to the use of audit software. Finally, this study shows that the SMPs practice e-business since they have websites which they use to attract current and potential clients. In addition, their willingness to collaborate with other accounting firms provide some confirmation on their e-business practices. Such findings indicate that the SMPs would be able to accommodate the demand of their clients by providing services via technology. The findings of this study contribute to the understanding of accounting bodies in strategising ways to assist the SMPs so that they would be able to serve their clients better and consequently, enhance firm agility.