ICT Usage by Greek Accountants

ICT Usage by Greek Accountants

Efstratios C. Emmanouilidis (University of Macedonia, Greece) and Anastasios A. Economides (University of Macedonia, Greece)
DOI: 10.4018/978-1-61520-967-5.ch063
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This study investigates Greek accounting offices use of Information and Communication Technologies (ICT). Initially, a comprehensive questionnaire was developed. It contains 35 questions with multiple answers and 2 open questions tailored to the accountants. One hundred accountants’ offices in a Greek county answered the questionnaire. The findings present their current ICT infrastructure and their use of ICT and accounting e-services. Greek accounting offices have made improvements in adopting new technology in their everyday work. All use email, antivirus software, and the Web. Most submit VAT (Value Aided Tax), Taxation Statements, and APS (Analytical Periodic Statement) via Internet. However, most are not cautious about backing up their data daily; they do not create electronic files for all their documents; they do not update their software via Internet; and they do not use advanced software applications. Finally, they expect the government and the Accountants’ Chamber to finance their ICT infrastructure.

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