Small and medium-sized regional accounting firms: Information and communication technologies

This research has its origins in the frustration of the author - a practitioner who has observed the advent of information and communication technologies (ICT) have revolutionised traditional modes of conducting business in many firms. The positive relationship between the implementation of information and communication technologies and the associated benefits derived by a firm or an enterprise has been widely recognised (Rastrict & Corner, 2010). The rise in the uptake of the information and communication technologies in various sectors created competitive pressures in the global environment (Maguire, et al., 2001). The number of businesses that embrace ICT and digital communications are evidently showing phenomenal growth, either for economic and/ or social development (Asgarkhani & Young, 2010; Shanker, 2008). As such, many firms have realised the potential of the ICTs and have also started to embark upon a strategic intent in terms of the way the business is conducted. Embedding ICTs in day-to-day businesses activities has been identified as a strong cost control mechanism and a way of achieving high returns (Shanker, 2008). Businesses also seem to streamline various activities by integrating firm related procedures, structures, products and services with government and business communities (Schware, 2003).