The risk management of information systems in accounting firms: exploratory study of the perceptions of accountants in Morocco

Purpose This study aims to explore the risk management practices of accounting firms in Morocco, focusing on managing information systems (IS) and investigating their maturity level in an era where digital transformation is reshaping all industries. Design/methodology/approach This study relies on primary data obtained through semi-structured interviews with 13 senior professionals in Moroccan accounting firms. Data were analyzed using NVIVO. The findings were discussed using contingency, stakeholder and organizational learning theories. Findings The results indicate that diverse practices are influenced by organizational size, regulatory compliance and technological adoption. Larger firms, often those affiliated with international networks, tend to formalize the risk management of their IS. By contrast, smaller firms are more likely to implement basic practices driven primarily by national regulations and resource constraints. Practical implications This study suggests that a tailored approach to risk management is crucial, considering the accounting industry's unique challenges and opportunities. Originality/value The findings offer potential value to the academic community, professional accountants and decision-makers to better understand the current status of the maturity of risk management of IS and to preserve the integrity of the financial information offered to customers.