Mobile technologies are giving rise to significant changes in the way that organisations operate and conduct business. However, up to now no existing online accounting service has been delivered via a mobile channel. While there is a business interest in extending online accounting to mobile devices there is scarce empirical research examining the user requirements of mobile accounting services. Using user requirements elicitation techniques, this research investigated the mobility requirements of customers of an online accounting system offered by a New Zealand based firm. The findings illustrate end-users’ mobility requirements as well as their perceptions of which key accounting software functionalities should be extended and adapted to a mobile channel. The paper concludes with a summary of the findings and recommendations for future research.



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