Rise Of The Intranet: Organizational Adaptation To Disruptive Emerging Technology In Public Accounting Firms

Abstract

Thousands of organizations are investing in Web-based “Intranets” for global enterprise-wide information sharing. This paper examines the organizational impacts of Intranets on public accounting firms. Specifically, based on a review of three relevant literatures – those of Emerging Information Technologies, Organization Support Systems, and Disruptive Technologies – seven propositions are offered that address the adoption and assimilation of Intranet technologies by public accounting firms. The paper concludes by outlines a series of issues comprising a research agenda for the study of the impacts of this emerging technology in public accounting firms.