Technology-Driven Transformation in AIS: The Role of Mindset Transformation in Accounting Professions’ Perceptions and Adaptation

Manuscript type: Qualitative research paperResearch aims: This study examines how accounting professionalsperceive emerging technologies and develop adaptive competencies intechnology-driven accounting information systems.Design/Methodology/Approach: An interpretivist approach was adoptedusing semi-structured interviews with 10 senior professionals from the BigFour firms, corporations, and IT consulting firms in Thailand. Data wereanalysed using reflexive thematic analysis.Research findings: Technologies transform roles from a focus ontransactional tasks to providing strategic advice, requiring new technicaland professional competencies. Despite organisational support, multilevelbarriers persist.Theoretical contribution/Originality: “Mindset transformation” isidentified as a mediating mechanism linking technology perceptionsto adaptation behaviours, extending dynamic capabilities theory to theindividual level.Practitioner/Policy implication: Organisations should redesigncompetency frameworks, implement structured training, and enhancecross-functional collaboration, while curricula should integrate dataanalytics and systems thinking.Research limitations: The qualitative design and small sample limit thefindings’ generalisability.