Technology-Driven Transformation in AIS: The Role of Mindset Transformation in Accounting Professions’ Perceptions and Adaptation

Abstract

Manuscript type: Qualitative research paper
Research aims: This study examines how accounting professionals
perceive emerging technologies and develop adaptive competencies in
technology-driven accounting information systems.
Design/Methodology/Approach: An interpretivist approach was adopted
using semi-structured interviews with 10 senior professionals from the Big
Four firms, corporations, and IT consulting firms in Thailand. Data were
analysed using reflexive thematic analysis.
Research findings: Technologies transform roles from a focus on
transactional tasks to providing strategic advice, requiring new technical
and professional competencies. Despite organisational support, multilevel
barriers persist.
Theoretical contribution/Originality: “Mindset transformation” is
identified as a mediating mechanism linking technology perceptions
to adaptation behaviours, extending dynamic capabilities theory to the
individual level.
Practitioner/Policy implication: Organisations should redesign
competency frameworks, implement structured training, and enhance
cross-functional collaboration, while curricula should integrate data
analytics and systems thinking.
Research limitations: The qualitative design and small sample limit the
findings’ generalisability.