THE ROLE OF ACCOUNTING AUTOMATION ON THE PERFORMANCE OF AUDIT FIRMS IN NAIROBI, KENYA
Abstract
This study was formulated to evaluate the role of accounting automation on the performance of audit firms using a case study of the Big Four accounting firms situated in Kenya. The specific objective that guided the study was; to assess the effect of incorporating accounting automation on the performance of the selected four accounting firms in Kenya. The accounting firms selected was the largest in Kenya hence thought to be a representative of the many others. The research adopted a descriptive research design with a target population of 244 accountants cumulative of the four firms. PricewaterhouseCoopers (PwC) comprised of 52 accountants, Ernst & Young (EY) had 61, Deloitte had a total of 74 while in KPMG were 57. The stratified random sampling technique was used to get a total of 152 respondents. Research tools included questionnaires for gathering primary data. For analysis of data it was done quantitatively through inferential and descriptive statistics. The descriptive statistics employed were, mean, frequencies, standard deviation, and percentages. Inferential statistics used were correlation analysis and linear regression. Study findings were presented in graphs, tables and charts. The study results revealed that incorporating automated accounting system enables accountants to easily gather data quickly and accounting employees to work with flexibility anywhere and anytime. The use of automated accounting system had also enhanced affordability of accounting services increasing the demand for accounting services. The automated accounting system leads to easy gathering of data. This study wishes to recommend that all accounting firms consider adopting automated accounting systems must be given priority as accountants reskill themselves to meet the emerging technologies. The use automated accounting systems must include capabilities that ensure all accounting data is correctly and timely recorded.
Key words: Accounting automation, Performance, Firms, Accountants
CITATION: Oseko, L. B., Mereipei, T. N., & Miroga, J. (2025). The role of accounting automation on the performance of audit firms in Nairobi, Kenya. The Strategic Journal of Business & Change Management, 12 (2), 1254 – 1264. http://dx.doi.org/10.61426/sjbcm.v12i2.3268
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DOI: http://dx.doi.org/10.61426/sjbcm.v12i2.3268
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