Emerging Technologies Used in the Accounting Industry: Evidence from Sefwi Wiawso Municipality, Ghana

This study investigates the adoption and use of emerging technologies within the accounting industry, drawing empirical evidence from the Sefwi Wiawso Municipality in the Western North Region of Ghana. The primary objective of the study was to assess the extent to which accounting professionals and business managers have embraced selected emerging technologies and to identify the dominant technologies influencing contemporary accounting practices within the municipality. A quantitative research design was employed to ensure objectivity and allow for statistical generalization of findings. Primary data were collected through structured questionnaires administered to a sample of 154 respondents, comprising professional accountants and business managers operating in both the public and private sectors. The questionnaires were designed to capture respondents’ awareness, usage levels, and perceptions regarding the adoption of emerging technologies in accounting. Descriptive statistical tools, including frequencies, percentages, means, and standard deviations, were used to analyse the data and determine the extent of adoption of the selected technologies.
The findings indicate that Artificial Intelligence (AI) is the most dominant and widely adopted emerging technology within the accounting industry in Sefwi Wiawso. AI applications are primarily used in areas such as automated data processing, error detection, and decision-support systems. This is followed by Big Data analytics, which is increasingly utilized to enhance financial analysis, forecasting, and strategic decision-making. Cloud Accounting also shows a moderate level of adoption, largely due to its benefits in terms of accessibility, cost efficiency, and real-time financial reporting. Robotic Process Automation (RPA), however, records the lowest level of adoption, suggesting limited awareness, high implementation costs, and inadequate technical expertise as possible barriers.
Overall, the study concludes that the accounting industry in Sefwi Wiawso Municipality is gradually transitioning toward technology-driven practices. However, the adoption of emerging technologies is uneven, with significant disparities across different technological tools. These variations are influenced by factors such as organizational size, availability of infrastructure, technical skills, and financial capacity.
Based on these findings, the study recommends targeted capacity-building programmes, including continuous professional training and digital skills development for accounting professionals. It also advocates for increased investment in technological infrastructure and supportive policy frameworks by government and regulatory bodies to facilitate the effective integration of emerging technologies. Such measures would enhance efficiency, accuracy, and competitiveness within the accounting industry, ultimately contributing to improved financial management and economic development in the region.

emerging technologies, accounting industry, artificial intelligence, automation.

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