Investigating Accountants' and Attorneys' Internet-Based Technology Use, Perceptions, and Attitudes on Client Service Effectiveness

Accountants and attorneys have been serving their clients for hundreds of years in a special fiduciary relationship. The availability and advancement of Internet technology has significantly affected both the accounting and the legal profession. The technology acceptance model (TAM) provides a foundation for understanding how users adopt technology and identifies the characteristics of perceived ease of use and perceived benefits as key influencers (Davis, 1989). Despite the advanced communications technology commonly available, accountants and attorneys may fail to utilize Internet-based technology to its potential to collaborate and service clients. The purpose of this qualitative, descriptive study was to explore the perceptions and attitudes of accountants and attorneys with regard to the use of Internet technology in servicing clients and meeting the needs of those clients based on a collaborative service model. Data for this qualitative, descriptive study included semi-structured, one-on-one interviews with a sample of 22 participants (10 Accountants, 10 Lawyers, and 2 Lawyer Accountants). The analysis of the interview data obtained resulted in the development of seven overarching themes that served to describe the perceptions of the group as a whole.;Recommendations for practice and future research were developed from the findings of this study. Of note, the unique finding of this study with regard to the noted sense of immediacy of response offered by participants and their perceptions that in many cases, an immediate response does not align with best practices should be investigated further. Defining a best practice related to the need for rapid response to client questions or concerns given existing and ever improving technologies while also providing the best advice or response through thoughtful consideration is needed.