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Title
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Examining the Relationship between Data Sources and Ai Technology Use in Tax Practices of Cpa and Law Firms : The Moderating Role of Strategic Resources – a Pls-Sem Approach
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Author
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Abstract
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| The operations of taxation practices in certified public accounting (CPA) and law firms have been undergoing significant changes due to the complexity of the global regulatory environment, the shortage of accounting and tax talent, and the continuous wave of technological advancements. These dynamic and complex challenges threaten the sustainability of firm services. Drawing upon Resource-Based Theory (RBT), this study examines the relationship between internal and external data sources and the use of Artificial Intelligence (AI) technology in tax practices of CPA and law firms and whether strategic resources moderate such relationship. AI technology has the potential to alleviate some of the challenges present in the current turbulent environment. Data was collected through a web survey using Qualtrics. The study’s findings indicate that internal and external data sources play a crucial role in driving the use of AI technology. Specifically, data from customers/clients emerge as the most significant and relevant external data source. At the same time, operational/financial is identified as the most significant and relevant internal data source employed in AI applications. These study findings contribute to strategic management and AIS literature and offer valuable insights to management seeking to integrate AI technology into their tax practices. |
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Language
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English
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Source (journal)
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SSRN Electronic Journal
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Source (book)
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2023 Engaged Management Scholarship Conference, September 7-9, 2023, Calgary, Canada
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Publication
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2023
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DOI
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10.2139/SSRN.4551558
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Volume/pages
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p. 1-23
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Full text (Publisher's DOI)
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Full text (publisher's version - intranet only)
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