Submit your papersSubmit Now
For Enquiries: [email protected]
IIARD LogoIIARD

Apps Invasion and Human Space in Accounting Practice

Stanley Ogoun, PhD, Mac-Obegba Basilia Ipigansi

Abstract

This study examined the invasion of accounting applications into the human practice space and its implications for professional expertise, ethical responsibility, and operational efficiency. It explores how automation, mobile applications, and advanced digital tools are reshaping traditional accounting workflows, decision-making, and reporting processes. The research adopted the open-source literature examination approach, hinged on the theoretical research paradigm, with thematic focus on technological adoption, accounting automation, blockchain integration, and the ethical and educational dimensions of digital tools. Findings indicate that there is a general consensus in the open-source literature while digital tools enhance accuracy, speed, transparency, and accessibility of financial information, they also present significant challenges, including risks to data privacy, human judgment, and ethical accountability. The study gleaned also that there is a critical role for human expertise in interpreting and overseeing automated processes, signifying the need for a balanced integration of technology and professional judgment. Hence, the rapid proliferation of digital technologies and accounting applications has transformed the landscape of accounting practice, introducing new opportunities and challenges for professionals, organizations, and educators. Therefore, the future of accounting lies in a hybrid model where human expertise and digital tools coexist, requiring careful management of ethical considerations, regulatory compliance, and operational efficiency, and proposes the importance of continuous professional development and updated educational curricula to prepare accountants for technology-driven environments.

Keywords

AppsDigital TransformationAutomationData privacyHuman Expertise

References

Adelowotan, M., & Coetsee, D. (2021). Blockchain technology and implications for accounting practice. Academy of Accounting and Financial Studies Journal, 25, 1-14. Agostino, D., Bracci, E., & Steccolini, I. (2022). Accounting and accountability for the digital transformation of public services. Financial Accountability & Management, 38(2), 145- 151. Agyekum, A. A., & Singh, R. P. (2018). How Technology is Changing Accounting Processes: Institutional Theory and Legitimacy Theory Perspective. Journal of Accounting & Finance (2158-3625), 18(7). Amiri, S., & Amiri, N. (2014). Information technology (IT) and its role in accounting practice. International Journal of Economy, Management and Social Sciences, 3(1), 28- 32. Angeler, D. G., Allen, C. R., Barichievy, C., Eason, T., Garmestani, A. S., Graham, N. A., ... & Sundstrom, S. M. (2016). Management applications of discontinuity theory. Journal of Applied Ecology, 53(3), 688-698. Asuquo, A. I., Dan, N. O., & Effiong, G. T. (2020). Impact of information technology on accounting line of works. International Journal of Recent Technology and Engineering, 9(2), 1572-1577. Baiod, W., & Hussain, M. M. (2024). The impact and adoption of emerging technologies on accounting: perceptions of Canadian companies. International Journal of Accounting & Information Management, 32(4), 557-592. Bellucci, M., Cesa Bianchi, D., & Manetti, G. (2022). Blockchain in accounting practice and research: systematic literature review. Meditari Accountancy Research, 30(7), 121-146. Boritz, J. E., & Stoner, G. N. (2014). Technology in accounting education. In The Routledge companion to accounting education, 347-375. Carter, S., & Yeo, A. C. M. (2016). Mobile Apps usage by Malaysian business undergraduates and postgraduates: Implications for consumer behaviour theory and marketing practice. Internet Research, 26(3), 733-757. Dangi, M. R. M., Saat, M. M., & Saad, S. (2023). Teaching and learning using 21st century educational technology in accounting education: Evidence and conceptualisation of usage behaviour. Australasian Journal of Educational Technology, 39(1), 19-38. Drake, D. A. R., & Mandrak, N. E. (2010). Least‐cost transportation networks predict spatial interaction of invasion vectors. Ecological Applications, 20(8), 2286-2299. Du, W., & Wang, Y. (2024). Invasion of privacy in smart services: the role of interaction mode and privacy commitment. Journal of Service Theory and Practice, 34(6), 963-984. Egiyi, M. A., & Onuegbu, E. C. (2025). Accounting and Disruptive Technologies: Examination of the Ethical Implications of Emerging Technologies. Journal of Global Accounting, 11(3), 218-235. Ehichioya, O. G. (2025). Impact of technology on accounting practices on deposit money banks in Ekpoma, Edo State. Advances in Management, 23(1), 63-81. Faccia, A., Al Naqbi, M. Y. K., & Lootah, S. A. (2019, August). Integrated cloud financial accounting cycle: how artificial intelligence, blockchain, and XBRL will change the accounting, fiscal and auditing practices. In Proceedings of the 2019 3rd international conference on cloud and big data computing, 31-37. Friday, I. O. (2020). Information technology and the accountant today: What has really changed? Journal of Accounting and Taxation. JAFM JAFM Geerts, G. L., Graham, L. E., Mauldin, E. G., McCarthy, W. E., & Richardson, V. J. (2013). Integrating information technology into accounting research and practice. Accounting Horizons, 27(4), 815-840. Gullkvist, B. (2011). Drivers of diffusion of digital accounting practice. Contributions to Accounting, Auditing and Internal Control, 25, 25-43. Güney, A. (2014). Role of technology in accounting and e-accounting. Procedia-social and behavioural sciences, 152, 852-855. Guşe, G. R., & Mangiuc, M. D. (2022). Digital transformation in Romanian accounting practice and education: Impact and perspectives. Amfiteatru Economic, 24(59), 252-267. Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International journal of accounting information systems, 48, 100598. Ibañez, I., Petri, L., Barnett, D. T., Beaury, E. M., Blumenthal, D. M., Corbin, J. D., ... & Bradley, B. (2023). Combining local, landscape, and regional geographies to assess plant community vulnerability to invasion impact. Ecological Applications, 33(4), e2821. Jackson, D., & Allen, C. (2024). Technology adoption in accounting: the role of staff perceptions and organisational context. Journal of Accounting & Organizational Change, 20(2), 205- 227. Jiang, L. (2025). Integrating Mobile Technology into Accounting Practice Instruction: A Strategy for Application and Exploration of Educational Value. International Journal of Interactive Mobile Technologies, 19(17). Kerr, O. S. (2013). Accounting for technological change. Harv. JL & Pub. Pol'y, 36, 403. Kokina, J., Mancha, R., & Pachamanova, D. (2017). Blockchain: Emergent industry adoption and implications for accounting. Journal of Emerging Technologies in Accounting, 14(2), 91- 100. Korhonen, T., Selos, E., Laine, T., & Suomala, P. (2021). Exploring the programmability of management accounting work for increasing automation: an interventionist case study. Accounting, Auditing & Accountability Journal, 34(2), 253-280. Kowarik, I. (2026). Beyond urban introduction hubs: Accounting for rural legacies in plant invasions. Journal of Applied Ecology, 63(1), 70-93. Krahel, J. P., & Vasarhelyi, M. A. (2014). AIS as a facilitator of accounting change: Technology, practice, and education. Journal of Information Systems, 28(2), 1-15. Krushelnycky, P. D., & Gillespie, R. G. (2008). Compositional and functional stability of arthropod communities in the face of ant invasions. Ecological Applications, 18(6), 1547- 1562. Kruskopf, S., Lobbas, C., Meinander, H., Söderling, K., Martikainen, M., & Lehner, O. (2020). Digital accounting and the human factor: theory and practice. ACRN Journal of Finance and Risk Perspectives , 9(1), 78-89. Lai, S. S., & Flensburg, S. (2021). Invasive species of the app ecosystem: Exploring the political economy of mobile communication. International Journal of Communication, 15, 18-18. Leung, B., Roura‐Pascual, N., Bacher, S., Heikkilä, J., Brotons, L., Burgman, M. A., ... & Vilà, M. (2012). Teasing apart alien species risk assessments: a framework for best practices. Ecology Letters, 15(12), 1475-1493. Lim, F. P. C. (2013). Impact of information technology on accounting systems. Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology, 3(2), 93- 106. JAFM JAFM Mack, R. N., Simberloff, D., Mark Lonsdale, W., Evans, H., Clout, M., & Bazzaz, F. A. (2000). Biotic invasions: causes, epidemiology, global consequences, and control. Ecological applications, 10(3), 689-710. Marrone, M., & Hazelton, J. (2019). The disruptive and transformative potential of new technologies for accounting, accountants and accountability: A review of current literature and call for further research. Meditari Accountancy Research, 27(5), 677-694. McGuigan, N., & Ghio, A. (2019). Art, accounting and technology: unravelling the paradoxical “in-between”. Meditari Accountancy Research, 27(5), 789-804. Messner, M. (2016). Does industry matter? How industry context shapes management accounting practice. Management Accounting Research, 31, 103-111. Nørreklit, H., Nørreklit, L., & Mitchell, F. (2010). Towards a paradigmatic foundation for accounting practice. Accounting, Auditing & Accountability Journal, 23(6), 733-758. Ogoun, S. (2020). Towards Expanding the Frontiers of Accounting Knowledge: Imperative for Practitioners Accommodation. Finance and Accounting, 8(2), 73-82. Omar, N. A. (2023). Effect of technological innovations on the accounting practices efficiency in Kenya. African Journal of Commercial Studies, 3(2), 118-126. Paz, V. (2017). Innovative new Apps and uses for the accounting classroom. Journal of Emerging Technologies in Accounting, 14(1), 63-75. Pearson, D. E., Ortega, Y. K., Eren, Ö., & Hierro, J. L. (2016). Quantifying “apparent” impact and distinguishing impact from invasiveness in multispecies plant invasions. Ecological Applications, 26(1), 162-173. Pepe, A. A. (2011). The evolution of technology for the accounting profession. CPA Practice Advisor, 19. Rabbani, M. R. (2024). Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions. Journal of Accounting & Organizational Change. Ramirez, C. (2001). Understanding social closure in its cultural context: Accounting practitioners in France. Accounting, organizations and Society, 26(4-5), 391-418. Sandoval-Almazán, R., Gil-Garcia, J. R., Luna-Reyes, L. F., Luna, D. E., & Rojas-Romero, Y. (2012, October). Open government 2.0: citizen empowerment through open data, web and mobile Apps. In Proceedings of the 6th International Conference on Theory and Practice of Electronic Governance, 30-33. Shaleh, M. (2024). The transformative implications of technology on accounting practices. Advances in Management & Financial Reporting, 2(2), 98-109. Sidhu, P. S., Cantisani, V., Dietrich, C. F., Gilja, O. H., Saftoiu, A., Bartels, E., ... & Wijkstra, H. (2018). The EFSUMB guidelines and recommendations for the clinical practice of contrast-enhanced ultrasound in non-hepatic applications: update 2017 (long version). Ultraschall in der Medizin-European journal of ultrasound, 39(02), 2-44. Taipaleenmäki, J., & Ikäheimo, S. (2013). On the convergence of management accounting and financial accounting–the role of information technology in accounting change. International journal of accounting information systems, 14(4), 321-348. Thottoli, M. M., & Ahmed, E. R. (2022). Information technology and E-accounting: some determinants among SMEs. Journal of Money and Business, 2(1), 1-15. Wang, T., Duong, T. D., & Chen, C. C. (2016). Intention to disclose personal information via mobile applications: A privacy calculus perspective. International journal of information management, 36(4), 531-542. JAFM JAFM Wells, P. K. (2018). How well do our introductory accounting text books reflect current accounting practice? Journal of Accounting Education, 42, 40-48. Wilson, R. A., & Sangster, A. (1992). The automation of accounting practice. Journal of Information Technology, 7(2), 65-75. Wottrich, V. M., van Reijmersdal, E. A., & Smit, E. G. (2018). The privacy trade-off for mobile app downloads: The roles of app value, intrusiveness, and privacy concerns. Decision support systems, 106, 44-52.

More Articles from JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT