PARADOXES IN THE USE OF MOBILE TECHNOLOGIES IN ACCOUNTING AUDITING: EVIDENCE AND MANAGEMENT STRATEGIES
DOI:
https://doi.org/10.56238/bocav25n75-005Keywords:
Accounting Audit, Mobile Technologies, Paradoxes, SociomaterialityAbstract
The relationship between users and mobile technologies in organizational environments that feature mobility as a key characteristic raises concerns due to the identification of both positive and negative social manifestations. In this context, the present research aims to identify the manifestation of paradoxes in the use of mobile and wireless technologies in the accounting audit profession. Specifically, it seeks to: 1) identify the mobile technology usage profile of independent accounting auditors; 2) describe the manifestations of the mobile technology usage paradoxes experienced by independent accounting auditors; and 3) identify the strategies created by auditors to manage these mobile technology usage paradoxes. This is a qualitative, exploratory study, with independent auditors as the units of analysis. Among the main findings, it was possible to observe the manifestation of all the paradoxes present in the literature, although some paradoxes were less evident. Additionally, specific coping strategies for each paradox were identified, which subsequently serve as a basis to assist auditing firms in implementing mobile technology usage programs.
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