Disadvantages:

1) I: “there is a race between technology and the claim that it will create more jobs. Technology is always running in a faster rate than the expectations to generate jobs’ opportunity.”

2) I: “Though it is stated that accounting automation will help the accountant elaborate and extend the scope of his/her thoughts, abilities and to have the opportunity to shift to the upper stages of accountancy; unfortunately, we see that there are no job’s offerings regarding the strategic roles out in the market.”

3) I: “In Lebanon, an employer’s self-interest may choose to go for automation such as: (software and cloud computing) in the company if they see the benefit exceeding cost, indifferent of whom is going to be kicked out”.

4) C and E: “Due to automation in the accounting era, businesses may face several challenges as for: manipulation in the cloud system, penetration in security system, and the market will have an increase in the unemployment rate”.

5) C: “If you are working on a personal computer that stores all your information and you did not make a backup for it, the data will be lost.”

6) I and C: “if organization’s current employees are not familiar and with no background of the new software, the employer has to plan and execute training sessions which will cost the business instead of saving money as what is hoped”.

Advantages:

1) I and C: “Many graduates are going to find jobs easily, and achieve objectives timeliness and will have enough time to spend on the analysis aspect”.

2) C: “There are many improvements and changes that have emerged due to this automation, the most significant to be mentioned are: time saving, less usage of papers”.

3) I, C and E: “accounting isn’t just about data entry; accountants make reports and have the time to move to analysing. Thanks to automation today, we are able to bring the oldest information and compare them to the current information”.

4) E and C: “The level of performance of the staff increases as they deal professionally and on international level as for working on the accounting programs and the information system. This is embedded through the quality of the reports we produce, where the reports address more professionalism”.