Document Type
Article
Abstract
With increased Certified Public Accountants eligible to retire and challenges with hiring quality accounting staff, organizations must be increasingly aware of the likelihood of accounting information system internal control problems and possible solutions to address these issues. With the ongoing desire for sound financial reporting and fraudulent activity on the rise, organizations should also prioritize understanding the existence and differences of system internal controls. This study examines accounting firm professionals’ perceptions or beliefs on potential internal control problems and solutions in utilizing Intuit QuickBooks Desktop and QuickBooks Online to gain insight on whether problems and solutions exist and any differences between the platforms. Based on a mixed methods approach, survey data for accounting professionals working in public accounting firms in North Carolina was collected on 144 respondents. Statistical analysis and coding were performed. Findings suggest internal control problems and solutions exist. Furthermore, differences in internal control problems and solutions exist between the QuickBooks platforms. Finally, internal control perceptions among QuickBooks Online users vary based on the users self-identified role but not supported for QuickBooks Desktop users.
Recommended Citation
Breece, D., W. Thomas, and D. Parisian. 2024. Accounting Firm Professionals’ Perceptions of Internal Control and User Issues Associated with QuickBooks. The North American Accounting Studies 7 (1): 33-52.