Purpose: The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals.Design/methodology/approach: The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM).Findings: The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice.Research limitations/implications: The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants.Practical implications: This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client's financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm.Social implications: Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently.Originality/value: The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.

Purpose: The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman.Design/methodology/approach: This study has used qualitative approach. Further, the paper elucidated the significance of knowledge of accounting software and evaluated the relationship between knowledge and its adoption or use of accounting software among SMEs in Oman. Purposive sampling method was used to choose the target interviewees required for the survey (semi-structured interview). This method has been applied by selected accountants who work in SMEs in Oman. Based on practical experience and basic knowledge in the field of accounting, a total of six members are selected as the sample size for the study.Findings: The findings revealed that the knowledge of accounting software has a significant effect on the use of accounting software, meaning that there is significant and positive relationship among the knowledge of generalized accounting software and the use of such generalized or customized accounting software by SMEs in Oman. In addition, this research shows the empirical evidence of knowledge of accounting software effects on the adoption or use of accounting software among SMEs in OmanPractical implications: The study has brought about a new discussion on the importance of information communication technology (ICT) knowledge and use or adoption of accounting software by SMEs for accounting literature. Further, this study emphasizes the usage and benefits of accounting software by accountants in various SMEs. Further, it would be useful to suggest that SMEs and such other types of organizations adopt customized or generalized accounting software that will enhance the practice among accounting professionals.Originality/value: This paper contributes both theoretical and practical knowledge of accounting in accountants using generalized or customized accounting software and its relationship with accountant in various SMEs or such other organizations; it is an approach that is not widely discussed in the previous studies. Besides, conducting such study in the field of SMEs gives novelty in the literature between SMEs and developing economies. This has discussed the weakness of accountant in implementing accounting software in the organization.

Purpose: Chatbots and artificial intelligence (AI) have the potential to alleviate some of the challenges faced by humans. Faculties frequently swamped with teaching and research may find it difficult to act in a parental role for students by offering them individualized advice. Hence, the primary purpose of this study is to review the literature on chatbots and AI in light of their role in auto-advising systems. The authors aimed to gain insights into the most pertinent topics and concerns related to robo academic advisor and identify any gaps in the literature that could serve as potential avenues for further research. Design/methodology/approach: The research employs a systematic literature review and bibliometric techniques to find 67 primary papers that have been published between 1984 and 2023. Using the Scopus database, the researchers built a summary of the literature on chatbots and AI in academic advice. Findings: Chatbot applications can be a promising approach to address the challenges of balancing personalized student advising with automation. More empirical research is required, especially on chatbots and other AI-based advising systems, to understand their effectiveness and how they can be integrated into educational settings. Research limitations/implications: This research’s sample size may restrict its findings’ generalizability. Furthermore, the study’s focus on chatbots may overlook the potential benefits of other AI technologies in enhancing robo academic advising systems. Future research could explore the impact of robo academic advisors in diverse societal backgrounds to gain a more comprehensive understanding of their implications. Practical implications: Higher educational institutions (HEIs) should establish a robo academic advising system that serves various stakeholders. The system’s chatbots and AI features must be user-friendly, considering the customers’ familiarity with robots. Originality/value: This study contributes to a better understanding of HEIs’ perceptions of the adoption of chatbots and AI in academic advising by providing insightful information about the main forces behind robo academic advising, illuminating the most frequently studied uses of chatbots and AI in academic advising.

Financial losses, bankruptcy and closure of the company may be the result of incorrect choice of accounting software, inefficient modernization of such software depending on the specifics of the economic entity and ignorance of technical knowledge of staffs to work with the software product. The paper notes that for companies from member countries of the Gulf Cooperation Council, the technique of implementation and application of tax legislation and International Financial Reporting Standards (IFRS) differs significantly from other countries. The article emphasizes that in Oman, companies need to prepare financial statements in accordance with current applicable IFRS, as well as the Law on Commercial Companies 2019 and the guidelines and requirements for disclosure of capital market information. The purpose of this paper is to study and study the impact of the implementation of accounting software among small and medium enterprises (SMEs) in Oman. The study systematizes the features and issues of assessing the relationship between generalized accounting software (GAS) and its use by accountants working for SMEs. Twenty small and medium business accountants were selected as the target audience, taking into account their experience and basic knowledge of accounting in the context of ownership and use of GAS. The study confirms and theoretically proves that the use of GAS in the financial and economic activities of SMEs has a significant impact on the practice of accountants working in such enterprises, ie, there is a positive and significant relationship between GAS choice and use of GAS by SME accountants. The results of this study can be useful for the government, representatives of tax authorities, higher education institutions in the context of establishing adequate policies regarding the use of software for accounting by economic entities. Keywords: Generalized accounting software, accounting, accountant, small and medium enterprises, international financial reporting standards (IFRS), Oman.