Evidence statements:

C:

“Employers in Lebanon are all obliged to know about accounting automaton, or else, they will be out of business.”

“Recently, most CPA firms in Lebanon are adopting new accounting information system techniques because their clients are already adopting accounting systems; and in order to be able to deal with them and perform their services, they should adopt these software technologies.”

“When we live or work in a fully automated and computerized environment, we are enforced to engage in, otherwise, we may be forced out of the market by new competitors who are smarter in technology than us”.

E:

“Employees consider that accounting automation is good in principle.”

“Technology makes life much easier”.

“Accounting automation allows for better use of human brain rather than sticking in the minor role as for just counting numbers. Accountants can work on more advanced and strategic levels”.

I and S:

I:

Professors highlighted on their teaching experiences with students and their first attitude toward automation, software, artificial intelligence and the cloud systems. They think that “if students have been exposed to automation, particularly accounting automation, through their books, lectures, workshops and seminars; they will perceive it differently than if they were not aware of it at all.”

“Students at this stage see it from a long distance as a threatening, they do not see it as an opportunity and that is because of the existing tough market”.

S:

“We read about automation in our textbooks and reports or heard of it from their instructors.”

“We believe automation is a threat since we are not getting prepared properly for it at the university.”