Keywords: Technology adoption
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Journal Articles

Technology and accounting convergence: factors influencing cloud accounting information systems adoption by accountants in the era of accounting 4.0

R.K. Jena
Journal: Revista de Contabilidad – Spanish Accounting Review
Revista de Contabilidad – Spanish Accounting Review 1–20.
https://doi.org/10.1108/SAR-05-2026-0069
Published: 03 September 2026
... Technology adoption India The growth of modern firms depends on their capability to invest in emerging technologies and other infrastructures that enable the exploration of business opportunities and the optimization of their operations (Jena, 2024 ; Mugwira, 2022). Researchers have identified two...
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