Abstract
For decades, spreadsheets have been one of the most commonly used computer applications by auditors. However, the use of spreadsheets varies considerably from one firm to another. Successful spreadsheet implementation can be viewed as occurring when spreadsheets are diffused to all auditors within an organization and are used to the fullest potential. This study aims to identify factors that contribute to the different levels of spreadsheet use among audit firms to help auditors use spreadsheets to their fullest potential (infusion). Using a series of case studies, this study found infrastructure flexibility and training to be critical infusion enablers at an early implementation stage. At later stages, support from IT champion, certain psychological factors such as staff self-efficacy, and social networks were found to be more important. Therefore, audit partners should focus on particular enablers at the right time in order to encourage auditors to use technology to its fullest potential.
Recommended Citation
Pongpattrachai, Dichapong; Cragg, Paul; and Fisher, Richard, "Spreadsheet Infusion in Small Audit Firms in Thailand" (2009). AMCIS 2009 Proceedings. 432.
https://aisel.aisnet.org/amcis2009/432