Adoption of Audit Technologies in Cameroonian Firms: An Integrated Framework of Technological, Organisational, and Environmental Influences

This study investigates the current state of technology adoption in Cameroonian audit firms, identifies key challenges, and explores the role of professional accounting bodies and socio-cultural factors in influencing this process. Using a mixed-methods approach, quantitative and qualitative data were collected from various audit firms via questionnaires and analysed using descriptive and inferential methods. The findings reveal a high adoption rate of audit automation software and data analytics tools, alongside a lower adoption of cloud computing and robotic process automation. Key barriers to adoption include financial constraints, lack of technical expertise, and cybersecurity concerns. The influence of professional bodies and socio-cultural factors on technology adoption was also evident. Future investments should prioritise staff training, cloud-based solutions, strategic planning, advanced audit software, cybersecurity measures, and enhanced data analysis tools to facilitate broader technology adoption. Support from regulatory bodies and professional organisations is essential to overcome these barriers and ensure widespread technology integration across the sector.