Remote Working and Digital Transformation in the South African Accounting Industry: Implications for Employee Well-Being and Organisational Practices

Remote working has increasingly gained prominence worldwide, particularly with the aftermath of the COVID-19 pandemic and the accelerating digitisation period. This transition has had an enormous effect on the accounting industry, as many professional accountants’ desire flexible work arrangements that correspond with their career goals while also supporting their personal well-being. While previous research focused on remote working and digital transformation in a variety of industries, little research has been done to determine how these innovations are impacting employee well-being and organisational practices in the South African accounting industry. Applying the Technology Acceptance Model (TAM) as a theoretical framework, the study aimed to determine the effectiveness of technological tools utilised in remote working for enhancing employee welfare and organisational productivity, as well as to explore how remote working is transforming the accounting industry in South Africa. The researcher interviewed accountants within the Big Four accounting firms in the Gauteng Province in South Africa to determine their perceptions while operating remotely. The study adopted a qualitative and narrative research approach. Data was collected from 20 accountants employed in the Big Four accounting firms through interviews, and the resulting data were analysed thematically using ATLAS.ti software. The study's findings reveal that technological tools utilised for remote working are highly effective for enhancing employee wellbeing and increasing organisational productivity, emphasising the importance of technology in determining the future of work in the industry. However, the findings highlight several challenges of remote working, such as communication barriers, challenges with establishing work-life balance boundaries, and concerns regarding employee interaction and participation. Furthermore, remote working has significantly transformed South Africa's accounting industry, facilitating increased flexibility, efficiency, and creativity in professional practices. The article contributes to the advancing body of knowledge on remote work and digital transformation by presenting empirical findings from the South African accounting industry, which has received little scholarly attention. Furthermore, the findings provide practical insights for accounting firms and industry stakeholders on how to effectively use technological tools to strengthen employee well-being, boost organisational productivity, and guide the establishment of remote working policies and practices in an increasingly digitalised workplace.