Riding the wave of digitalization in accounting and auditing

Digitalisation is causing an upheaval of the traditional logic that characterises not only the way of thinking, and relational dynamics of several professions but also their work activities. Accounting and auditing are no exception, with them becoming increasingly oriented towards digital-based approaches. However, to date, accounting and auditing literature on the subject is an aggregate of fragmented and inorganic research. The study has a twofold objective: to obtain a greater understanding of the main evolutionary stages of the digitalisation processes, while also shedding light on the current condition of digitalisation in accounting and auditing by testing a linear regression model to verify the aptitude of some factors identified in current literature - perceived behavioural control, trust in digital, and perceived value of technology - to stimulate accountants and auditors to adopt a behaviour oriented towards the use of digital tools. The research findings suggest that perceived behavioural control plays a key role in encouraging the accountants/auditors' acquisition and maintenance of trust in digitalisation, along with trust in digital emerging as a catalyst for a better perception of the value of this form of technology.