International Journal of Accounting Information Systems 15 (2014) 26–46

Contents lists available at ScienceDirect

International Journal of Accounting

Information Systems

IT infusion within the audit process: Spreadsheet

use in small audit firms
Dichapong Pongpattrachai a, Paul Cragg b, Richard Fisher b,⁎
a
Thammasat Business School, Thammasat University, Bangkok, Thailand
b
Department of Accounting & Information Systems, College of Business and Law, University of Canterbury, Christchurch,
New Zealand

a r t i c l e i n f o a b s t r a c t

Article history: This study examines spreadsheet use during different phases of the audit
Received 18 October 2011 process using a series of case studies on independent, local non-Big 4,
Received in revised form 11 December 2012 audit firms in Thailand. Our study adopted the concept of infusion, i.e., the
Accepted 20 March 2013
use of IT to its fullest potential within work processes. We used multiple
data collection methods, including face-to-face interviews and the
Keywords:
examination of commonly used spreadsheets. The study defined a way
Technology infusion
of measuring spreadsheet infusion in the audit process based on
Spreadsheet use
Audit work
extended, integrative and emergent use. The data provides new insights
Audit process into how spreadsheets are used by audit firms. Spreadsheet infusion
varied considerably across the firms, which indicates significant oppor-
tunities for increased sophistication in spreadsheet use for some small
audit firms. The study also identifies many enablers of spreadsheet
infusion, including IT competence, IT champion, size and complexity of
clients, external support, relative advantage and observability. In contrast,
staff turnover, lack of partner support, and clients' willingness to provide
soft copy data were noted as infusion inhibitors. By successfully extending
infusion literature into the audit arena, this study provides a basis for
studying the post-adoption behaviors associated with other applications
of IT in auditing.
© 2013 Elsevier Inc. All rights reserved.

1. Introduction

The pressing need for audit firms to deliver competitively priced audits while at the same time
maintaining, if not increasing, audit quality is a perennial feature of the audit marketplace (McNair, 1991;

⁎ Corresponding author at: Department of Accounting & Information Systems, College of Business and Economics, University of
Canterbury, Private Bag 4800, Christchurch 8140, New Zealand. Tel.: + 64 3 364 2621; fax: + 64 3 364 2727.
E-mail addresses: dichapong@tbs.tu.ac.th (D. Pongpattrachai), paul.cragg@canterbury.ac.nz (P. Cragg),
richard.fisher@canterbury.ac.nz (R. Fisher)

1467-0895/$ – see front matter © 2013 Elsevier Inc. All rights reserved.
http://dx.doi.org/10.1016/j.accinf.2013.03.001
 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46 27

Fischer, 1996; Janvrin et al., 2008). This is particularly so for small audit practices that are finding it
increasingly difficult to remain competitive with the Big 4 audit firms (US General Accountign Office, GAO,
2003; Le Vourc'h and Morand, 2011). The auditing profession recognized long ago that IT is able to directly
address these potentially competing pressures by making work processes more efficient and effective.
Computer use has penetrated all major phases of the audit process with the aims of eliminating or
reducing time spent on computational or clerical tasks, improving the quality of audit judgments and
ensuring consistent audit quality (ICAEW, 1993; Manson et al., 1998; Dowling and Leech, 2007; Janvrin
et al., 2008). Despite this, extant research suggests that the use of IT in the audit setting is less extensive
and sophisticated than one might expect (Fischer, 1996; Dowling and Leech, 2007; Janvrin et al., 2008).
Further, the level of use of IT by non-Big 4 firms appears significantly lower than that of the Big 4 (CPA
Australia, 2007; Janvrin et al., 2008). While Big 4 firms have made considerable investments in IT, it
appears that many smaller firms “…are yet to fully grasp and exploit technology tools” (CPA Australia,
2007, p. 4.). Under-reliance on technology potentially represents lost opportunities to perform audits
more efficiently and effectively, and may, in some circumstances, increase perceptions of auditor liability
(Anderson et al., 1995). Under-reliance may also be reflective of significant economic barriers to entry into
public accounting (GAO, 2003; Janvrin et al., 2008; Le Vourc'h and Morand, 2011).
While descriptive research indicates that small audit firms do not use IT to the same level as larger
firms (e.g., Janvrin et al., 2008), little is known about the reasons underlying the lesser use of IT by such
firms. This study draws on the concept of IT infusion in order to provide new insight and understanding
into small audit firms' use and non-use of a specific application of IT, namely spreadsheets, in the audit
process. Infusion refers to the extent to which the full potential of an innovation, such as IT, has been
embedded within an organization's operational or managerial work systems (Zmud and Apple, 1992). The
concept is important since mere adoption of a technological innovation provides no guarantee that it will
be utilized in ways that realize its full potential (Winston and Dologite, 1999). Zmud and Apple (1992, p.
148) note “the extent to which the expected benefits of an innovation… are realized is largely reflected in
the success by which an innovation has been incorporated within an organization's operational and/or
managerial work systems” [emphasis in original]. An important element of incorporation (the final stage of
Kwon and Zmud's (1987) IT implementation model) is infusion. Thus this study examines a specific and
poorly understood aspect of IT use, i.e., IT use at its fullest potential within audit processes.
This study seeks both to develop an approach to measuring spreadsheet infusion in an audit context
and to consider those factors that may enable or inhibit its infusion. Accordingly, our specific research
questions are as follows:

RQ1 How can spreadsheet infusion be measured in small audit firms?

RQ2 What factors enable or inhibit spreadsheet infusion in small audit firms?

Few computer applications have had such a profound impact on auditing as spreadsheets. Spreadsheets
have a general-purpose nature and are amenable to accounting. Because of these aspects, they have become
one of the most widely used personal computer applications in business since their introduction in the late
1970s (Panko, 1988; Igbaria et al., 1989). From the outset, auditors were early adopters of spreadsheets, e.g.
for work paper schedules, time budgets, trial balances, consolidations, and tax provision calculations (Golden
and Golden, 1984; Gallun et al., 1987). Subsequent audit literature has largely focused on demonstrating
potential practical applications of spreadsheets to specific audit tasks and considering the issues associated
with the audit of clients' spreadsheets. However, there is a dearth of research focusing on the actual use of
spreadsheets by practicing auditors, and, to our knowledge, no research has considered what factors may
inhibit or enable higher-levels of spreadsheet use.
We have used Kwon and Zmud's (1987) IT implementation model and, specifically, their concept of
infusion, to frame and interpret the data obtained from seven small audit firms. Janvrin et al. (2008, p. 4)
contend that owing to their “abundant resources”, large firms, such as the Big 4, are able to acquire and
implement superior IT and use IT specialists to a greater extent than smaller firms. As a result, computing
environments differ between small and large organizations in ways that can influence IT infusion
(Winston and Dologite, 1999). Non-Big 4 firms vary in size and may be categorized as national, regional, or
local (Janvrin et al., 2008). In this study, ‘small’ audit firms are operationalized as ‘local’ non-Big 4 audit
firms.
28 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46

The findings of this study provide insights into small audit firms' use and the lack of use of IT in the
audit process and thus support the usefulness of the infusion concept. We examined three dimensions of
use: extended, integrative and emergent uses of IT. 1 Levels of infusion varied significantly across the case
firms, particularly in regard to extended and integrative uses. The study also identified several enablers
and inhibitors of infusion. Partners of small audit firms wishing to increase their firm's level of IT use
should/could consider these.
An important contribution of this study was the development of an instrument to measure spreadsheet
use at its fullest potential in an audit context. The measure taps all three distinct dimensions of infusion.
Further, by incorporating the concept of audit task complexity into the measure, the study goes some way
to addressing Janvrin et al.'s (2008, p.18) call for future research to “…examine how complexity and/or
decision-making activities impact audit IT use.” The measurement of spreadsheet infusion developed in
this study considered the use of IT in relation to four distinct levels of task complexity, operationalized in
terms of the degree of task structure inherent in the task. The study's results also support further
validation of the instrument using quantitative methods and application to a wider array of audit
technologies. For example, Dowling and Leech (2007, p. 107) note that audit support systems research is
in its infancy and there are many opportunities to investigate issues related to their use in practice.
The remainder of this paper includes a review of prior literature and discussion of the research
questions and research methods, followed by the results of seven small audit firm case studies. The final
section discusses the study's major conclusions and identifies research opportunities.

2. Background

2.1. Auditors and spreadsheets

Prior academic and professional literature addressing the interrelationships between auditors and
spreadsheets has had two main foci: first, demonstration of potential practical applications of spreadsheets to
specific audit tasks, and, second, consideration of issues associated with the audit of clients' spreadsheets.
The former literature highlighted a wide range of applications across a range of audit phases. Examples
include spreadsheets designed to facilitate: Sarbannes-Oxley (SOX) testing (including sample selection,
identification of non-compliant transactions, and the provision of statistics on compliant and non-compliant
subsamples) (Burnett and Friedman, 2005); monetary-unit sampling (MUS) (Wampler and McEacharn,
2005); determination of sampling risk (Chau, 1994); identification of key internal controls (Peters and Davis,
2004); determination of required sample sizes for tests of control (Wampler and McEacharn, 2001);
evaluation of the results of tests of control (Wendell, 1993); and analytical procedures (Blocher, 1988).
The literature attending to the audit of spreadsheets supports the notion that spreadsheets are a
“dangerous programming platform” (Powell et al., 2009, p.130). For many years, spreadsheet research
indicated that errors in spreadsheets are a concern (Powell et al., 2008a). For example, while certain errors
within spreadsheets may have no substantial impact, many spreadsheets tested by Powell et al (2009)
contained errors of over $10 million, and one had an error of $100 million. These errors come in many
forms, which lead Panko and Aurigemma (2010) to propose a taxonomy of errors, in part to reflect
different stages of the spreadsheet development cycle. Some firms are better than others at managing
spreadsheet development and use (Powell et al., 2009). For example, some firms have no formal approach
to spreadsheet training, and often leave it to users to seek training (Lawson et al., 2009). On the basis of
such findings, researchers have suggested approaches to auditing and controlling spreadsheets (Powell
et al., 2008b). Experimental research in accounting-based spreadsheets suggests that both accounting and
spreadsheeting expertise contribute significantly to error finding performance (Galletta et al., 1993).
Research focusing on the actual use of spreadsheets by practicing auditors is left wanting. What
research there is suggests that accountants were relatively early adopters of spreadsheets. Gallun et al.
(1987) report on a 1986 survey of 51 offices of the then Big 8 accounting firms, and found that all offices
had adopted spreadsheet software. In one of the few studies to focus on actual audit practices, Golden and

1
Extended use refers to the application of technology to a comprehensive and sophisticated array of work tasks. Integrative use
relates to the use of technology to increase the interconnectedness of the organizational work tasks, while emergent use represents
the application of IT to a process/task that could not previously have been performed without the availability of technology.
 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46 29

Golden (1984) found 50% of their sample of 82 CPA offices using spreadsheets for audit work in 1982.
However, of these, 90% were described as ‘larger firms’. Work paper schedules, time budgets, trial
balances, consolidations, and tax provision calculations were the most frequently mentioned audit
applications of spreadsheets. In a more recent study of audit automation among the then Big 6 and
medium sized audit firms in the UK and US, Manson et al. (1998) suggest that the use of spreadsheets may
be restricted largely to administrative tasks in planning, controlling, and documenting audit work, such as
preparation of standard documentation or the calculation of ratios and statistics for analytical procedures.
Recent research calls for greater understanding of the underutilization of IT within auditing (Janvrin
et al., 2008, p. 18). The lack of use of IT has important implications for both audit efficiency and
effectiveness. With respect to spreadsheets, the extant literature tells us little about the degree to which
such technology is being used to its fullest potential within audit firms.

2.2. IT Infusion and its measurement

The concept of IT infusion refers to a stage of the IT implementation process beyond the mere adoption
of the IT. Cooper and Zmud's (1990) model, which builds on the work of Kwon and Zmud (1987), includes
infusion as the final stage of the IT implementation process (see Fig. 1). In this model, IT implementation is
viewed as having six stages. The first stage is initiation, where an organization identifies IT needs and
matches the need to an IT application (Rogers, 2003). Adoption occurs when the decision to implement an

Initiation

Adoption

Adaptation

Acceptance

Routinization

Infusion

Fig. 1. IT implementation process (Cooper and Zmud, 1990).

30 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46

IT application is made and the necessary resources have been invested. Then the IT application is adapted
to fit the organization, often involving changes to organizational structures and operational processes. The
IT application is then accepted when used in organizational work. It reaches the routinization stage when
the application becomes a normal activity, losing its identity as an innovation (Cooper and Zmud, 1990;
Zmud and Apple, 1992; Rogers, 2003). Infusion is the final stage when an innovation is used to its fullest
potential (Cooper and Zmud, 1990). Thus it may take many years before a technology is considered
infused within an organization.
Several variations of the definition of IT infusion have emerged in the literature. Sullivan (1985, p.5)
defined IT infusion as the degree to which an innovation had penetrated a firm in terms of importance,
impact and significance. Drawing on Sullivan (1985) and Hann and Weber (1995), Castner and Ferguson
(2000) interpret software infusion to be “…the degree of penetration of software into a firm's operations
strategy, governance systems and social systems (p. 68)”. In a similar vein, several researchers
characterize IT infusion as the degree to which the full potential of IT has been embedded within an
organization's operational or managerial work processes (Cooper and Zmud, 1990; Zmud and Apple,
1992; Eder and Igbaria, 2001), where such work processes may be viewed as comprising of “…procedural
and decisional tasks. Procedures represent physical or mental effort requiring no choices between
alternative actions; decisions represent efforts that involve the exercise of choices. The type of computer
support that can be potentially applied depends upon the degree of task structure.” (Saga, 1994, p.53–54).
Infusion is distinguished from IT diffusion, with the latter focusing on “…the degree to which technology
has been disseminated or scattered throughout the company” (Sullivan, 1985, p. 6), i.e., a breadth
dimension of IT implementation. In contrast, IT infusion is a depth dimension of IT implementation success
(Kishore and McLean, 1998). While it is possible to have IT diffusion without IT infusion (Eder and Igbaria,
2001), they will often be positively correlated in practice (Zmud and Apple, 1992).
As evident in Table 1, the organizational-level measures of IT infusion developed by researchers to
operationalize the construct have generally been specific to the industry and/or technology under
investigation. Castner and Ferguson's (2000) measure is an exception. It was developed to measure the
infusion of spreadsheets across 169 medium-sized private sector firms in Australia and ignores the fact
that infusion is a relative concept. The second measure of infusion adopted by Chang and Lung (2002)
appears to tap the consequences of IT infusion rather than infusion itself.
Understanding the multifaceted nature of IT infusion is critical to the development of a measure of
spreadsheet infusion. Cooper and Zmud (1990, p. 124–5) describe the process of infusion as involving the use
of an “…IT application in a more comprehensive and integrated manner to support higher level aspects of
organizational work.” Higher levels of infusion, then, are likely to be associated with the application of IT to
solve or accomplish higher complexity tasks (Chang and Lung, 2002, p. 207) and facilitate interconnections
between related tasks (Zmud and Apple, 1992; Eder and Igbaria, 2001). Further, the infusion process is
associated with increasingly sophisticated uses of IT over time reflecting increases in organizational
understanding of work processes and how IT may facilitate those processes (Saga and Zmud, 1993). Zmud
and Apple (1992) suggest the process of infusion will consist “…of a succession of incremental technological
configurations that relate to a series of new work patterns within an organization … [and] that the
interconnectedness of workflows within the organization increases as the configuration levels increase”
(Eder and Igbaria, 2001, p. 234). This ‘staircased’ progression is reflective of a learning process whereby users
“…gain experience and knowledge about the technology and technology-facilitated work tasks” (Saga and
Zmud, 1993, p. 79).
Acknowledging the complexity of the infusion phenomenon, researchers suggest the potential for three
pathways towards using software to its fullest potential (Saga and Zmud, 1993; Ahuja and Thatcher, 2005):
extended, integrative, and emergent uses, respectively. Extended use is the application of technology to a
comprehensive and sophisticated array of work tasks. Integrative use represents the use of technology to
increase the interconnectedness of the organizational work tasks. Emergent use is the application of IT to a
process/task that could not previously have been performed without the availability of technology. No prior
study has attempted to develop a measure of spreadsheet infusion in an audit context. An industry-specific
measure is necessary because infusion is a relative concept. That is, whether or not software is used to its
fullest potential depends on the nature of the organization and/or its industry. A high degree of homogeneity
exists among audit firms as the tasks and processes followed in conducting financial statement audits are
largely the same between firms (Felix and Kinney, 1982; Abdolmohammadi, 1999). Consequently, an
 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46 31

Table 1
Measures of organizational-level IT infusion employed in prior studies.

Study Information technology Measure of infusion

Cooper and Zmud (1990)
Zmud and Apple (1992)
Castner and Ferguson (2000)
Eder and Igbaria (2001)
Chang and Lung (2002)
Materials requirement Pre-existing schema was adapted for the study. Possible
planning (MRP) scores of 0 (low infusion) or 1 (high infusion) depending
on features of MRP system implemented (e.g., 0 = order
launching system with priority planning only; 1 = closed
loop system with use or capability for priority and capacity
planning).
Supermarket scanner Single Guttman scale variable developed specifically for the
technology study. Possible scores of 1 (lowest infusion), 2, or 3 (highest
infusion), depending on level or use/configuration (e.g., 1 =
front-end control, 2 = front-end control + sales activity
analysis, and 3 = front-end control + sales activity
analysis + inventory management).
Spreadsheets Three items used (one from Hann and Weber (1995),
remainder developed for study):
(1) To what extent has the spreadsheet software
penetrated your organization in terms of importance,
impact, or significance? (scale range: 0–10)
(2) Approximately what percentage of use of the
spreadsheet software would involve pre-saved
information, functions, templates or macros?
(scale range: 0–100%)
(3) Approximately what percentage of work tasks
could be completed if the spreadsheet software
and related files become unavailable? (scale range:
0–100%)
Intranets Pre-existing schema was adapted for the study. Possible score
depends on intranet deployment level. Low infusion =
one-way communication, medium = groupware and
collaborative applications, high = common user interface
to back-end applications.
Advanced manufacturing (1) Operations improvement rate — subjective
technology (AMT) assessment of the improvement in the
capabilities of operations and/or managerial
work systems since technology introduction.
(scale range: 1–5).
(2) Objective achievement rate — subjective assessment
of change in extent of achievement of important
organizational objectives since technology
introduction. (scale range: 1–5).

industry-specific measure of spreadsheet infusion is appropriate in this context. Thus, in this study, we
attempt to develop a measure of infusion which incorporates the three dimensions of use outlined by Saga
and Zmud (1993).

2.3. Factors that influence IT infusion

While a considerable body of literature reports factors that influence the initial adoption of technology by
organizations, there is relatively little literature that discusses post-adoption factors, e.g., top management
support that could influence the greater use of a technology. Studies examining post-adoption have assumed
that the same factors that influence adoption also influence post-adoption (Jasperson et al., 2005).
Winston and Dologite (1999) used a survey of the innovation diffusion literature to develop a
conceptual model of potential determinants of IT infusion for small businesses. Due to differences in the
computing environments between large and small organizations, they believed it was necessary to
develop a model specific to small businesses. The path to infusing IT in small firms differs to that of larger
organizations because the latter have “…more opportunities to use IT, a more developed infrastructure,
32 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46

and a more developed strategic planning function” (Winston and Dologite, 1999, p. 27). However, the
researchers also note that small firms may possess some unique advantages in IT implementation due to
their work environments permitting greater flexibility and rapid response together with a more open
personal working environment. The literature reviewed by Winston and Dologite (1999) highlights a
range of organizational-level (contextual) factors that may be associated with the diffusion of new
IT within organizations. Winston and Dologite (1999) classified these factors into four categories:
organizational, end-user, owner, and extra-organizational situation. Each is discussed in turn below.

2.3.1. Organizational
The organizational category encompasses such factors as organizational IT experience and structural
attributes of the organization, for example, the degree of centralization and formalization. While organizational
structure has not been studied in relation to IT infusion, there is evidence that IT infusion is related to IT
experience. IT infusion is positively associated with the length of use of the technology, i.e., IT infusion is highest
in firms that have used the technology for longer (Zmud and Apple, 1992; Eder and Igbaria, 2001).

2.3.2. End-user
This category captures a range of factors relating to the end user, including training and end-users'
individual characteristics that contribute to IT success, such as experience, competence, attitudes, and
incentives to use the technology. It also reflects their involvement with the implementation process,
which may affect the future use of a technology. Additionally, an ability to reconceptualize tasks using IT
and self-interest may be important in this category. Saga (1994) found that an individual's ability to
reconceptualize tasks via IT contributes to IT infusion, while Cooper and Zmud (1990) suggest that
individualistic perspectives, such as self-interest, may outweigh organizational considerations during the
infusion stage.

2.3.3. Owner
Small business owners, such as partners of small audit firms, are often hands-on and can play a
dominant role in both operational and strategic decisions. As a result, their personal abilities and
motivation have a significant impact on the business (Palvia and Palvia, 1999; Walker and Brown, 2004).
Studies of business owners highlight the importance of owner characteristics (Thong, 1999; Quaddus and
Hofmeyer, 2007), owner attitudes, and their potential to be IT-gatekeepers (Davidson and Hart, 1995;
Winston and Dologite, 1999) in relation to effective implementation of IT. Studies also note the
importance of management support, intervention and involvement (Eder and Igbaria, 2001) and the
existence of an IT champion (Rogers, 2003).

2.3.4. Extra-organizational
This set of factors relates to situations in which the organization's IT implementation process interacts
with aspects of the external environment. Relevant factors include social networks, strategic alliances, and
changes in the environment. Extra-organizational factors have not been included in empirical studies of IT
infusion, although most of these factors are regarded as “fully controllable” by the business (Winston and
Dologite, 1999). In practice, firms can improve their use of IT by exchanging knowledge via business
networks, for example, through interactions with external IT consultants (Thong et al., 1996), or by observing
how other organizations use their technology. Similarly, a strategic alliance among organizations in the same
industry may considerably enhance IT infusion. Other external pressures may also affect infusion, for
example, through the influence of business partners or regulators (Premkumar, 2003).
In addition to Winston and Dologite's (1999) four categories, characteristics specific to the innovation
are likely to be associated with infusion.

2.3.5. Innovation characteristics

Rogers (2003) suggested that an innovation's characteristic influences the rate of diffusion (Table 2).
Although infusion is separately measurable and distinct from diffusion, prior research has shown that they
have some determinants in common (Cooper and Zmud, 1990; Eder and Igbaria, 2001). Relative advantage,
compatibility, trialability, and observability generally relate positively with the rate of adoption. However,
complexity may have a negative association. Empirically, studies find that relative advantage, complexity, and
 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46 33

Table 2
Innovation characteristics (Rogers, 2003).

Relative advantage The degree to which an innovation is perceived as

better than the idea it supersedes.
Compatibility The degree to which an innovation is perceived as
being consistent with the existing values, past
experiences, and needs of potential adopters.
Complexity The degree to which an innovation is perceived as
difficult to understand and use.
Trialability The degree to which an innovation may be
experimented with on a limited basis.
Observability The degree to which the results of an innovation
are visible to others.

compatibility (with tasks) are related to IT diffusion, but not infusion (Cooper and Zmud, 1990). However,
Kishore and McLean (1998) show that an innovation's compatibility with organizational strategy is related to
IT infusion behaviors.
No prior study has empirically examined the determinants of IT infusion in the context of either small
business or audit firms. However, several recent studies have highlighted the need for research into the
drivers of IT use in audit firms (Dowling and Leech, 2007; Janvrin et al., 2008).

3. Research methods

The study aimed to answer the following two research questions:

RQ1 How can spreadsheet infusion be measured in small audit firms?

RQ2 What factors enable or inhibit spreadsheet infusion in small audit firms?

We used a multiple-case study approach as our primary research method. The case study approach was
adopted because little is known about the nature of auditors' current use of spreadsheet software and case
studies provide an opportunity for the researchers to understand (1) state of the art practices in a natural
setting, and (2) the complexity of the processes being examined (Benbasat et al., 1987). Following the
literature review, a two-phased approach was adopted in the study:

Phase 1 Instrument development. An exploratory case study helped identify audit tasks in which
spreadsheets could be used. Interviewees were asked how they currently used spreadsheets and
how they expected spreadsheets to be used in the future. Current uses of spreadsheets were
observed. Data collected in this phase informed the development of the interview protocol used
in Phase 2 and the measure of spreadsheet infusion.
Phase 2 Further qualitative case study data were collected from seven small audit firms that presented
different levels of spreadsheet infusion. The interviews with audit practitioners focused on
identifying the extended, integrative, and emergent uses of spreadsheets in the audit work of
small audit firms, and identifying factors associated with infusion.

The main data gathering technique was semi-structured, in-depth interviews. Part of this approach required
interviewees to describe how they integrate spreadsheets into their audit tasks. Respondents were also asked to
demonstrate how they use spreadsheets. In addition, some spreadsheets were collected and examined for
triangulation purposes (Jick, 1979; Cresswell, 2003; Yin, 2003). Other best practices for conducting case studies
were adopted from Dube and Pare (2003) and Yin (2003). For example, we created a case study protocol, the
interviews were recorded and transcribed, and more than one researcher analyzed the interview transcripts.
Furthermore, following Yin (2003), the firms were not selected randomly from the population of non-Big 4 firms
in Thailand. Instead, the case firms were chosen to yield a range of spreadsheet infusion levels (Yin, 2003;
Flyvbjerg, 2006). The study examined typical local non-Big 4 audit firms in Thailand.2

2
Thoopsamut and Jaikengkit (2008) show that in 2005–6 approximately 37% of companies listed on the Thai stock exchange
(SET) were audited by non-Big 4 firms.
34 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46

Table 3
Applications of spreadsheets to audit tasks sequenced by task complexity.

Task Audit phase*

Task
level complexity Planning Control testing Substantive testing Audit report
1 Low Documenting (1) Documenting (1) Documenting (1) Preparing reports (1)

2 Data analysis/manipulation Data Data Basic reporting (1)

(1) analysis/manipulation (1) analysis/manipulation
(1)
3 Risk assessment (1) Risk assessment (1) Test of balances (1) Advanced reporting (1)

4 High Making judgments and Making judgments and Develop complex Judgment reporting
developing audit program developing audit program models in high based on audit
(1) (1) judgement audit areas opinions (1)
(1)
Numbers in brackets represent the potential extended use score for that task level within a particular phase. An extended use level of 4
for each of the four audit phases would correspond to an overall extended use score of 16 (the maximum).

3.1. Phase 1: Instrument development

This phase of the study aimed to gain a broad understanding of the use of IT in general, and spreadsheets in
particular, by audit firms. We chose a pilot firm that exhibited extensive and various uses of technology. The
pilot case study helped us develop the interview protocol that was used in phase 2. The pilot case study also
allowed the exploration of the three dimensions of spreadsheet use: extended, integrative, and emergent uses.
The pilot firm was a non-Big 4 audit firm in Thailand and was typical of small audit firms as it had no
internal staff dedicated to IT support. Audit staff developed their own approaches to using IT in their work.
They had no guideline or standard procedure for using IT in audit work. The audit teams commonly used
Microsoft Office applications, with significant use of MS-Excel. They also used ACL, the generalized audit
software, but on a limited basis. Other software, including word processing, was used for administrative
tasks. Auditors could relatively freely use and develop any application that suited their tasks. We observed
a variety of applications of spreadsheets across the main phases of the audit, including simple collation of
information and audit evidence, audit staff planning charts, preliminary and substantive analytical
procedures, data-mining using filters and pivot tables, footing and cross-casting, scanning for unusual
balances/transactions, re-performance of calculations, and preparing audit versions of financial statements. At
the time, the firm was also developing a spreadsheet-based risk-assessment application with its local alliance.
A number of enablers and inhibitors of spreadsheet infusion were identified. For example, spreadsheet
software's relative advantage over ACL was a major enabler — the complexity of ACL pushed auditors to apply
and develop spreadsheets to perform similar tasks. We also identified basic training and support as another
major enabler of advancing the use of spreadsheets. A major inhibitor was the lack of management support in
terms of resources and time. The pilot case provided support for adopting Saga and Zmud's (1993)
multi-dimensional view of IT infusion, i.e. as the three dimensions of extended, integrative, and emergent uses.

3.1.1. Extended use

Extended use refers to the application of technology to a comprehensive and sophisticated array of
work tasks. Evidence in the pilot case supported the use of the notion of audit task complexity, based on
Bonner (1994) and Abdolmohammadi (1999). Thus audit tasks could be classified according to the four
audit phases and task structure (ranging from structured to unstructured), as indicated in Table 3.
Based on the data from the pilot case together with Abdolmohammadi's (1999) descriptive database of
task structure, minimum professional rank, and applicable decision aids, it was evident that four distinct
and sequential levels of task complexity could be identified for each of the four main phases 3 of the audit
with respect to the firm's use of spreadsheet software. Thus, the pilot case identified a total of 16 audit
task-technology configurations, as indicated in Table 3. Each of the four task levels reflects differing audit

3
Auditing is a systematic process comprising a series of generally sequential phases, including planning, control testing,
substantive testing, and audit reporting (Konrath, 2002).
 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46 35

Table 4
Task levels and spreadsheet use.

Task level Description of potential spreadsheet use

1 Spreadsheets are used for recording audit evidence or client information without
any manipulation. Apart from formatting functions, spreadsheet features are rarely
used to assist audit tasks. Only basic audit skills are needed.
2 Spreadsheets are used for simple calculations. Audit tasks are mostly structured.
For example, during audit planning, auditors use spreadsheets to calculate financial
ratios in order to make decisions on the subsequent audit approach (i.e., analytical
procedures). During control testing, auditors may sort and prepare data to facilitate
sampling procedures.
3 The application of spreadsheets at this level requires moderate auditing and spreadsheet
skills. It may require models and information similar to those that constitute simple
decision support systems (DSS). Audit tasks are mostly semi-structured. For example,
during the planning and control testing, auditors use models to undertake risk analysis.
4 Spreadsheets are developed to store knowledge and make inferences, similar to those
that constitute complex DSS. Audit tasks are mostly unstructured. The applications
need sophisticated auditing and spreadsheeting skills. Spreadsheets at this level may
incorporate extensive use of macros and Visual Basic programming.

skill requirements. For example, at level 1, only basic skills are required, while the unstructured tasks at
level 4 require a high level of audit skill. Table 4 describes examples of spreadsheet use at each task level.
The pilot case assisted in the development of a scoring system to measure extended use based in
Table 3. Within each audit phase, the highest potential extended use score was 4, which would reflect the
use of spreadsheets at all task levels within that audit phase. The maximum overall extended use score is
16 and would be achieved if an audit firm applied spreadsheets at all task levels for all four audit phases.

3.1.2. Integrative use

Integrative use reflects the degree of interconnectedness within organizational workflows (Saga and Zmud,
1993; Saga, 1994). Basically, data is entered once and subsequently flows from one task to others. The pilot
study focused on measuring the interconnected workflows among the 16 audit task-technology configurations
identified in Table 3. The scores were counted separately within and between audit phases. Within-phase
interconnectedness is shown by carrying data over from one task level to the next. For example, within the
substantive testing phase, auditors record data into audit lead schedules (task level 1 — documenting) and the
data is carried over with cell references to be manipulated for further analysis within the same phase (task level
2 — data analysis/manipulation). Between-phase measurement was evaluated separately. Evidence of
interconnectedness between phases occurs when data is transferred from one audit phase to another. Pilot case
study observations found that spreadsheets did not need to be used to the highest level of one phase for the
output to be carried over as input to another phase. For example, auditors extract data manipulated during the
control testing phase and subsequently use the same data during the substantive testing phase (e.g., the same
items used for tests of controls are used for subsequent vouching procedures (i.e., dual testing)). This would
indicate a between-phase link and be given a score of 1. The highest possible integrative use score is 15, of
which 12 may be counted from the within-phase interconnectedness (3 from each phase) and 3 from
interconnectedness between the 4 phases. Although extended use and integrative use are separate and distinct
dimensions of infusion, both dimensions are expected to be associated as extended use of technology is a
necessary condition for integrative use (Dean et al., 1992; Saga, 1994)

3.1.3. Emergent use

Emergent use reflects the use of IT to accomplish activities that were not feasible or recognized prior to
the application of IT to audit work (Saga and Zmud, 1993; Saga, 1994). Our study adopted the view that
advanced infusion levels occurred where the firm used spreadsheets strategically in order to create
competitive advantage. Data from the pilot case indicated when auditors applied technology in order to
assist completion of many audit tasks. However, some potential tasks, such as data mining, could not
reasonably be performed manually. Saga (1994) operationalized the measurement of emergent use by
counting applications of IT to create competitive advantage that were not previously feasible, such as
customizing reports and synthesizing information from reports to improve operational, managerial, and
36 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46

strategic decision making. Respondents from the pilot case were asked a series of questions designed to
assist in identifying whether they used spreadsheets to accomplish activities not previously feasible and
whether such applications created a competitive advantage. Thus the emergent use score was based on
the following:

Level 0 technology is used to assist existing tasks (no emergent use) — score = 0
Level 1 technology offers a new approach to tasks — score = 1
Level 2 technology is used strategically to create competitive advantage — score = 2.

The pilot case indicated that the three dimensions of infusion, i.e. extended, integrative and emergent,
were useful views of spreadsheet infusion. The pilot case also indicated that the concept of task-complexity
could be adopted to measure both extended and integrative uses. Overall, extended use could be measured
on a scale from 0 to 16, integrative use on a scale of 0 to 15, and emergent use from 0 to 2.

3.2. Phase 2: Case firms

Seven firms were selected from the pool of independent, local non-Big 4 audit firms in Thailand. The
firms shared many common characteristics including services provided, tasks performed and the business
environment. To a certain extent, these shared characteristics helped act as a control over extraneous
variables. The different cases were chosen to yield a range of spreadsheet infusion levels. Table 5 provides
some descriptive data for the case firms. For example, firm size ranged from about 30 to 100 staff. The
seven firms had clients spread throughout Thailand, but none had branch offices outside Bangkok. The
firms used a range of computer applications, including Visio, MSAccess, and flow-charting, as well as
spreadsheeting. The staff member considered the most sophisticated user of spreadsheets in the audit
process was the target of our interviewing. In some firms, this resulted in one major interview, while in
others a range of individuals were involved in the process, including audit team managers, partners and
audit assistants, as indicated in Table 5.
Table 6 indicates how spreadsheets were used in the seven case firms, where each use is represented
by a ‘dot’. Some are marked ‘dot T’ where predefined templates were used, i.e., preformatted spreadsheets
with pre-saved data and/or formulae, such as a loan amortization table.

4. Results

4.1. Extended use of spreadsheets in audit work

Table 7 summarizes how the case firms used spreadsheets to assist audit work. The extended use
scores are presented in parentheses. The table groups firms with similar infusion levels based on their
extended use scores. The scores are based on counting the number of task-technology configurations with

Table 5
Profiles of case firms.

Firm Firm size Services provided Number of Job title of interviewees

(number of staff) interviewees

A 30 Auditing, accounting and other 1 Partner

related services
B 50 Auditing 4 Director, audit team manager,
2 audit assistants
C 26 Auditing and other assurance services 1 Partner
D 100 Auditing and other assurance services 1 Manager
E 80 Auditing, accounting, payroll, consultant, 6 Partner, audit team manager,
and legal services 2 audit assistants, IT consultant,
technician
F 40 Auditing, accounting and other assurance services 2 Manager, partner
G 80 Auditing and other assurance services 1 Manager
 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46 37

Table 6
Applications of spreadsheets within case firms across audit phases.

Case

Spreadsheet application A B C D E F G

Planning
Documenting narrative information ●T ● ● ●T
Recording/importing client trial balance ● ●
Budget and/or staff planning ●T ●T ●
Audit fee calculator ●T
Preliminary analytical procedures ● ● ●T ●T
Materiality determination ●T
e
Risk analysis ●T ●

Control testing
Documenting systems narratives ●
Internal control questionnaires ●
Sample size determination ●
Sample selection ●
Record test results ● ● ● ●

Substantive testing
Lead schedules ●T ●T ● ●T ●T ●T ●
Analytical procedures ● ● ● ● ●
Revenue/expense testing ●
Tax testing ●T
Fixed assets testinga ●T ● ● ● ●T
Inventory testingb ● ●T ● ●T
Accounts receivable testingc ● ● ●T
Asset valuation/impairment testing ●T ●T
Loan, hire purchase, and lease schedules ●T ●T ● ●T
Sample selection ● ●

Reporting
Prepare draft financial statementsd ● ● ● ●T ● ● ●
Adjustment summary/analysis ●

‘T’ indicates the use of predefined templates/models.

a
Examples include reperformance of depreciation calculations, footing/cross-footing of imported fixed asset register data, testing
additions/disposals, etc.
b
Examples include reconciling opening and closing inventory, testing inventory costings (including manufacturing overhead
allocations), aged inventory analysis, lower of cost and net realizable value testing, etc.
c
Examples include aged debtor analysis, managing debtors' confirmations, etc.
d
Examples include preparing consolidated financial statements, etc.
e
Currently under development.

which spreadsheets are associated. For example, firm G gets an extended use score of four. The firm used
spreadsheets at three audit-task levels within the substantive testing phase as well as in one audit-task
level within the reporting phase.
Of the seven case firms, firms A and G used spreadsheets the least. Primarily, spreadsheets were used
for documenting audit evidence and basic data analysis/manipulation. Firm A rarely used control testing
procedures, claiming that most of their clients were small and that control reliance strategies were not
warranted. The firm therefore focused on substantive testing clients' balances. In contrast, firm G generally
conducted audit planning and control testing. The firm used hardcopy checklists and questionnaires as
primary tools in those two phases.
Firms C and D used spreadsheets primarily for documenting information and basic data analysis/
manipulation. Compared to firms A and G, firms C and D used spreadsheets in all audit phases. Although
both firms C and D integrated spreadsheets into most audit tasks during the substantive testing phase,
firm C used spreadsheets more extensively. Firm D used a predominantly manual audit approach and did
not use advanced statistical calculations to sample test clients' reports such as the fixed asset register.
While firm D claimed that its clients were not of sufficient size to use spreadsheets widely, firm C used
38 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46

Table 7
Extended use of spreadsheets in audit work at the seven case firms.

Firm (extended Audit planning Control testing Substantive testing Audit reporting
use score)

Firm G (4) –Documenting None –Documenting –Preparing reports

Firm A (6) (firm A only) –Data analysis/manipulation — without calculation
–Test of balances (accounts)
–Predefined procedures — assets
valuation template and predefined
lead schedule (firm A only)
Firm C (7) –Documenting –Documenting –Documenting –Preparing reports — without
Firm D (7) –Manipulating data –Data analysis/manipulation calculation
(firm C only) –Test of balances (accounts) –Basic reporting — with some
(firm C integrates spreadsheets calculation (firm D only)
into most tasks while firm D only
integrates them into some tasks)
Firm F (9) –Documenting –Documenting –Documenting –Preparing reports — without
–Data analysis/ –Data analysis/ –Data analysis/manipulation calculation
manipulation manipulation –Test of balances (accounts) –Basic reporting — with some
calculation
Firm E (11) –Documenting –Documenting –Documenting –Preparing reports — without
Firm B (12) –Data analysis/ –Data analysis/ –Data analysis/manipulation calculation
manipulation manipulation –Test of balances (accounts) –Basic reporting — with some
–Risk assessment –Advanced models (development calculation
(DSS kind — firm of lease and loan amortization –Advanced reporting —
B only) table, tax calculation sheet) statement of cash flows and
consolidated financial statements

spreadsheets as much as possible to reduce audit time. Firm C also partly applied statistical methods into
audit sampling procedures during the control testing phase by sorting records in order for them to be
picked systematically. In the reporting phase, firm D set up a template that helped auditors prepare cash
flow statements while firm C prepared basic financial statements.
Unlike the other case firms, firm F initially adopted spreadsheet software in order to assist with other
non-audit services. Later, the excess computing capacity of spreadsheets inspired auditors to use
spreadsheets to prepare audit lead schedules. In most phases, spreadsheets were used for documenting
information and data analysis/manipulation. For example, during the audit planning phase, auditors
recorded information and prepared figures for analytical procedures. During the control testing and
substantive testing phases, auditors recorded and prepared data for further statistical sampling
procedures. Spreadsheets were also used for testing account balances. However, for some small clients,
audit services were performed manually. In firm F, financial statements were prepared for each audit
client using basic spreadsheet formulae and functions in order to minimize mathematical errors. The
financial statements were then sent to an administrative department for final formatting and printing. The
financial statements were not interconnected with audit work papers.
Firms B and E exhibited the highest extended use score of the seven case firms. Compared with other
firms, spreadsheets were more frequently used for substantive testing such as standardized audit lead
schedules and predefined models (templates), for example, tax calculation sheets and lease amortization
tables. In addition, both firms used spreadsheets for preparing complex financial reports such as consolidated
financial statements. Firms B and E could point to specific innovative auditors who introduced new ideas into
the firms. The use of spreadsheets became highly routinized in both firms. Firms B and E required all work
papers to be prepared electronically.

4.2. Integrative use of spreadsheets in audit work

Table 8 summarizes the integrative use scores for the case firms, i.e., the interconnectedness among
audit task-technology configurations. The cases revealed that most firms simply copy (either through
copying and pasting or manually rekeying) data in order to perform further tasks using the same data,
rather than linking data using cell references. This evidence suggests limited interconnectedness among
 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46 39

Table 8
Integrative use of spreadsheets in audit work by case firm.

Firm Integrative use Integrative

use score

A Within phase: Test of balance: data is linked from lead schedules to test of balance work papers. 1
B Within phase: Test of balance: data is linked from lead schedules to test of balance work papers. 2
Across phase: Test of balance to reporting: data from work papers are carried over to prepare
financial reports.
C Within phase: Test of balance: data is linked from lead schedules to test of balance work papers. 1
D Within phase: Test of balance: data is linked from lead schedules to test of balance work papers. 1
E Within phase: Test of balance: data is linked from lead schedules to test of balance work papers. 4
Across phase: Carried over all phases: data has been stored in the firm database which is updated
regularly. Auditors retrieve data in order to perform other phases.
F Within phase: Test of balance: data is linked from lead schedules to test of balance work papers. 1
G None 0

audit-task categories since the one-time (single) entry of data is absent. Consequently, when the original
data changes, the corresponding data in other sheets or workbooks do not automatically change. For
example, it was observed in one firm that data was manually entered into a lease schedule template (used
to test client's lease transactions) rather than linking figures already available in the relevant lead
schedule. Interview data also revealed firm-specific attitudes towards interconnectedness in audit
workflows. For example, firm E found that it was easy to check figures in financial reports if auditors linked
figures from the spreadsheet to the reports. In contrast, firms G and D claimed that they prefer completing
tasks in separate pieces because it was easier to figure out if something had gone wrong. For example, an
interviewee at firm G stated: “When I try developing a complex worksheet or system we cannot [easily] find
out if something wrong has happened. Therefore, auditors prefer the simple [spreadsheets] with fewer links so
that they can correct it if there are errors.”

4.3. Emergent use of spreadsheets in audit work

Table 9 summarizes the emergent use of spreadsheets in case firms. Data from most cases indicate that
spreadsheets have been widely integrated into preexisting audit tasks, often completely displacing the use
of calculators and paper-based work papers. In many firms, spreadsheets have enabled auditors to
perform work faster and more accurately. Particularly Firms C and F noted the efficiency gains from
spreadsheet automation of audit processes. However, firms A, C, D, F, and G, which used spreadsheets to
replace manual approaches to varying degrees, did not realize any emergent benefits from spreadsheets.
In contrast, Firms B and E developed applications to accomplish activities not previously deemed feasible.
Firm B, for instance, was able to justify 100% testing of certain populations that previously were only

Table 9
Emergent use of spreadsheets in audit work among case firms.

Firm Emergent Rationale for score Examples

use score

A 0 Excel is used simply to support existing tasks

B 1 Excel offers a new approach to the tasks Enabled 100% testing of
population
C 0 Excel is used to improve efficiency of existing tasks
D 0 Excel is used simply to support existing tasks
E 1 Excel offers a new approach to the tasks Enabled auditors to work
on the same data
F 0 Excel is used to improve efficiency of existing tasks
G 0 Excel is used simply to support a limited range of
existing tasks
40 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46

sample tested, thereby improving the level of assurance. Firm E, with the support from staff in their IT
department, had implemented a new spreadsheet use — enabling auditors to retrieve data from the firm
database and perform tasks concurrently with other auditors. For example, while one auditor tested
fixed-asset register calculations, another could select records from the register for further testing. In the
past, an auditor had to wait for the use of the register until the other had finished with it. As an
interviewee from firm E states: “Having many auditors working on the same tasks at the same time is the
major advantage of Excel.”

4.4. Spreadsheet infusion enablers and inhibitors

This section discusses spreadsheet infusion enablers and inhibitors directly identified by respondents
in the case firms. The respondents were asked to identify major factors that could or would help their firm
reach a higher level of spreadsheet use. Then, they were asked to identify any inhibitors that hindered
their use of spreadsheets. The results are summarized in Table 10. The table presents the results according
to the five factor groups identified in prior literature (as discussed in Section 2.3). Within each of these
factor groups, lower level factors are presented in ascending order according to the frequency with which
they appeared as an enabler of spreadsheet infusion among the seven case firms, and then according to the
frequency with which they appeared as an inhibitor. Note that some factors were identified as both an
enabler and an inhibitor, for example, partner support and staff turnover.

Table 10
Spreadsheet infusion enablers and inhibitors for the seven case firms.

Firm (extended/integrative/ emergent use score)

Factors impacting A B C D E F G Enabler Inhibitor

on infusion count count
(6/1/0) (12/2/1) (7/1/0) (7/1/0) (11/4/1) (9/1/0) (4/0/0)

Organizational

IT infrastructure ✓ ✓ 2 0
Other support resources ✓ ✓ 2 0
Staff turnover x x ✓ x 1 3
Decentralization ✓ 1 0

End user (audit staff)

IT competence ✓ ✓ ✓ ✓ 4 0
Self-efficacy ✓ ✓ x 2 1
Training ✓ ✓ x 2 1
Attitude towards IT x 0 1

Owner (partner)
IT champion ✓ ✓ ✓ 3 0
Partner involvement ✓ x x 1 2
Partner support x ✓ x x 1 3
Partner attitude towards IT x 0 1

Extra-organizational
Client characteristics ✓ x ✓/x x ✓ 3 3
External support ✓ ✓ ✓ x 3 1
Regulators x x 0 2

Innovation characteristics
Relative advantage ✓ ✓/x ✓ 3 1
Observability ✓ ✓ ✓ 3 0
Complexity x 0 1
Enabler count 4 8 4 2 7 5 1
Inhibitor count 1 4 3 4 1 2 5

Each ‘✓’ represents the presence of an enabler of spreadsheet infusion, while an ‘x’ represents the presence of an inhibitor.
 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46 41

Of all the enabling factors, the IT competence of audit staff seemed to have the most frequent influence
on spreadsheet infusion. Both generic IT and specific spreadsheet knowledge and experience were seen as
important contributors to the higher-level use of spreadsheets within the audit process of firms B, C, D and
G. For firm D, the ability of an auditor to fit the technology (spreadsheets) to the audit task, was a
particularly important aspect of IT competence. Several firms specifically highlighted the importance of
undergraduate education in relation to the development of IT competence.
The presence of an IT champion was another significant factor, i.e., a partner or senior manager who
would actively and vigorously promote their personal vision for the use of spreadsheets in the audit
process. IT champions were important to firms B, E and F. In addition to initiating pilot uses of
spreadsheets, e.g. as predefined workpaper templates, firm E's IT champion was also very successful in
negotiating extra resources with the other partners to facilitate the higher level uses of spreadsheets.
Client characteristics represented a significant enabler in some firms and an important inhibitor in
others. As an enabler, clients with certain characteristics (e.g., large or complex organizations)
necessitated spreadsheet use in order to achieve audit efficiency and/or effectiveness. This was evident
for firms A, C and E. An auditor in firm E, for instance, indicated that in relation to spreadsheet use “[we]
believe big clients lead to technology [solutions]”. As an inhibitor to spreadsheet application development,
certain clients are unwilling or unable to supply data in soft copy format (firms B, C and D).
External support facilitated infusion in several firms, specifically firms A, B and E. Typically, support came
from hired external consultants or membership of firm networks and strategic alliances. Professional
and academic institutes were also important to these firms as they could provide a pool of resources
(e.g., spreadsheet templates for audit applications such as loan amortization and tax calculation tables, etc.).
Innovation characteristics were also recognized as playing a role in spreadsheet infusion. Firms A, E and
F saw the relative advantage of spreadsheet templates and models compared to manual worksheets as
important drivers of infusion. The ubiquity of spreadsheets and the ease with which staff were able to
observe exemplars of audit-specific applications of spreadsheets contributed to their observability in firms
A, C and F.
Aside from client characteristics (discussed above) staff turnover and partner support were the two
most frequently encountered inhibitors of spreadsheet infusion among the case firms. Staff turnover is a
perennial issue for public accounting firms internationally, as well as for those in Thailand. The firms
reported that staff turnover resulted in a regular loss of IT knowledge and skills at all levels, thereby
limiting spreadsheet infusion. Three of the lower infusion firms, A, C and G indicated turnover as an issue.
Interestingly, firm E took a positive view on turnover suggesting that it contributed to the development of
spreadsheets in order to facilitate knowledge transfer and reduce dependency on a few key individuals.
Perhaps not surprisingly, lack of partner support was perceived to impinge on spreadsheet infusion in
firms B, F and G.

5. Discussion

Prior studies suggest that underutilization of IT is a problem in the audit setting, particularly so for
smaller audit practices (CPA Australia, 2007; Janvrin et al., 2008). Underutilization directly impacts the
efficiency and effectiveness of audits and may be symptomatic of significant economic barriers to entry
into public accounting (GAO, 2003; Janvrin et al., 2008; Le Vourc'h and Morand, 2011). The aim of this
research was to demonstrate the usefulness of the concept of IT infusion in providing new insight and
understanding into small audit firms' use and non-use of one type of IT (spreadsheets) in the audit
process. It sought to do this by providing answers to two research questions: (1) How can spreadsheet
infusion be measured in small audit firms?; and (2) what factors enable or inhibit spreadsheet infusion in
small audit firms?
The first significant contribution made by this study is a proposed approach to measuring spreadsheet
infusion in audit firms. In particular, it was feasible to measure spreadsheet infusion in these case firms
based on the three dimensions of use proposed by Saga and Zmud (1993), i.e. extended, integrative and
emergent. The measures of extended use and integrative use were based on how spreadsheets were used
in a range of tasks across four phases of the audit process. The measure of infusion developed in this study
represents a significant extension to the IT infusion literature. The operationalization of the infusion
construct is closer to early conceptualizations of the concept (e.g., Cooper and Zmud, 1990) than found in
42 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46

prior studies. The current study's measure captures both the notions of “higher levels of work”
(as reflected by the extended 4 and emergent use measures) and “integrated use” (as reflected by the
integrative use measure). The measure also yields a finer measure of infusion than earlier studies, which
generally employed ‘cruder’ categorical measures.
The identification of many enablers and inhibitors of spreadsheet infusion is the second important
contribution of the study. In so doing, we have addressed Janvrin et al.'s (2008, p.18) call for future
research to focus on understanding the lack of IT use in audit work. Table 10 indicates a broad range of
factors, such as staff IT competence, IT champion, and managerial support. Importantly, many of these
factors were not identified in prior studies of infusion, especially IT champion. Furthermore, some enablers
of spreadsheet infusion were different from enablers of IT diffusion, for example, support resources,
including time for self-study, and staff turnover. Thus, while studies of IT diffusion can provide useful
insights about infusion, this study indicates that infusion requires dedicated research.
Although data was gathered from a relatively modest number of cases, some new insights can be made
concerning spreadsheet use among small audit firms. Tables 6–9 show varying levels of spreadsheet infusion
across the audit phases and across the seven firms. At the audit phase level, spreadsheets were well used
within all four phases (planning, control testing, substantive testing and reporting). However, the highest
levels of infusion were in the substantive testing phase. This is consistent with Abdolmohammadi's (1999)
finding that, of the four audit phases, substantive testing is perceived as being the most amenable to the
development of electronic decision aids.5 At the firm level, the scores for extended use varied from 4 to 12
(max 16). This indicates that some audit firms are using spreadsheets much more extensively than other
firms, both across audit tasks and within audit phases. Relatively low levels of integrative use were indicated,
with scores ranging from zero to four, while the potential maximum score was 15. Thus, although there was
strong evidence that small audit firms used spreadsheets, the level of use was neither high nor sophisticated
in some firms.6 The relatively low levels of spreadsheet infusion, especially in the planning and control testing
phases, warrant further research attention, particularly given the increasing importance being placed on the
use of IT in auditing by both regulators7 and standard setters 8 and the potential consequences of
under-reliance on technology. Given that the presence of an IT champion was a common feature of firms
exhibiting the higher infusion levels in this study, further research to determine whether this enabler could
contribute to enhancing technology infusion in firms where technology use is seen as suboptimal is
warranted.
Analysis of the interviews shows that most firms found it difficult to identify emergent use, i.e. uses
that were not feasible without spreadsheets. It is possible that this reflects a limitation of the study but it
also raises a question about the feasibility of measuring the phenomenon. It is possible that an inability to
reconceptualize tasks leads to the lack of examples of emergent use. 9 For example, firm E stated that the
ability for two or more auditors to work on a single database at the same time was an example of emergent
use, while similar comments occurred when firm E was being asked about integrative use. This raises the
question of whether emergent use is part of the other two dimensions of infusion, i.e. of extended and
integrative uses. Further investigation is needed to examine whether emergent use is a separate construct
of spreadsheet infusion and whether it is measurable. Additionally, future research ought to consider
whether alternative audit technologies, which may be appropriated in more complex ways and provide
more scope for reconceptualizing audit work processes than spreadsheets, may more readily lead to
instances of emergent use. Agarwal (2000, p. 91), for instance, notes that complex technologies that

4
Extended use in this study reflected audit task complexity.
5
The study was based on a survey of 49 partners and managers from the US offices of three international accounting firms.
6
Interviewees from all case firms were probed about alternative uses of IT in the audit process. There was no evidence of
significant usage of alternative forms of IT, such as generalized or specialized audit applications, within each of the audit phases.
7
In the US, for instance, the Public Oversight Board has encouraged greater and more effective use of IT by auditors, particularly by
those in small audit practices (POB, 2000).
8
The following are examples of International Standards on Auditing (ISA) which acknowledge the potential use of IT by auditors:
ISA 230 Audit Documentation, ISA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements, ISA 300
Planning an Audit of Financial Statements, ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding
the Entity and Its Environment, ISA 330 The Auditor's Responses to Assessed Risks, ISA 505 External Confirmations, ISA 530 Audit
Sampling, ISA 550 Related Parties, and ISA 700 Forming an Opinion and Reporting on Financial Statements.
9
Fischer (1996) has highlighted the importance of an audit firm's ability to reconceptualize audit tasks in order to fully “realize”
the benefits of new audit technology.
 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46 43

provide for a potential multiplicity of uses are inherently more amenable to emergent use than less
complex technologies.

5.1. Implications for practice

Spreadsheet infusion varied considerably across the seven firms. Thus some small audit firms were
relative leaders in terms of spreadsheet use while other firms were relative laggards. This suggests that
there is great potential for much higher levels of spreadsheet use in many small audit firms. The study
provides insights on how higher levels of use can be achieved. Many factors influenced spreadsheet
infusion. Importantly, most of these factors are internal, which means that managers can influence
spreadsheet infusion. Furthermore, the study identified a way of measuring spreadsheet infusion that
could be adopted by audit firms. Thus firms could examine their level of spreadsheet infusion and identify
areas for improvement. A firm at a relatively low level of infusion may wish to focus on staff training, while
a firm aiming at higher infusion levels may need to focus on senior management support.
The data yielded low levels of integrative use, indicating that spreadsheets are infrequently used to
integrate tasks within an audit phase and across different phases of an audit. This indicates a missed
opportunity for many small audit firms. Firms often have data, but fail to make the most of it by using it in
later phases. Thus there are significant opportunities for spreadsheets to be used in more sophisticated
ways in the audit process.
Many enablers and inhibitors of infusions were identified in this study. Partners of small audit firms
may be able to draw on the findings of this study to identify which enablers of infusion might be
introduced or facilitated in their firms, and which inhibitors may be mitigated or avoided. For this purpose,
it may be useful to classify antecedents of infusion according to their degree of controllability. Winston
and Dologite (1999), suggest that uncontrollable factors are those which small firms cannot change (or at
least cannot within a reasonable timeframe); partially controllable factors are those which small firms
may be able to modify or mitigate; while controllable factors are those which are totally under the control
of the owners (partners). From the enablers of infusion identified in this study, we might classify IT
champion as controllable, while IT competence is only partially controllable. Partners may have limited, if
any, control over factors such as client characteristics, external support, relative advantage and
observability. Of the major inhibitors, partner support might be the most controllable in the short term.

5.2. Limitations and future research

As with all research, this study has limitations. This study adopted a case research strategy, where
seven (small) firms were studied, all from one city in one country, i.e. Bangkok, Thailand. There are
numerous limitations associated with case research, for example, relying on a few informants within each
firm, and collecting data at one point in time. Also, the sampling strategy was purposeful rather than
random, i.e. the case firms were selected to deliberately include a wide range of levels of IT infusion. While
the case research strategy has strengths, particularly when used for exploratory research, its limitations
should be recognized. Further studies of spreadsheet infusion could complement this study, for example,
in other settings, and using other research methods. For example, a survey could be used to measure
spreadsheet infusion in a large number of audit firms, in other countries. Similarly, future studies could
examine post-adoption spreadsheet use in firms of larger size, and by different types of users, i.e., other
than auditors.
Also, this study focused on small audit firms, with small being defined as local non-Big 4 firms. Non-Big
4 firms are said to be at a disadvantage to Big 4 firms in Thailand “…in terms of human resources,
technology, staff training, and salaries” (Herrmann et al., 2008, p. 47). While smaller than Big 4 firms in
Thailand, non-Big 4 firms represent a range of firms including auditors from international firms (e.g., Grant
Thornton and BDO International, who have joined local firms incorporated in Thailand) and local Thai
audit firms (Herrmann et al., 2008). Case firms were not randomly selected from the pool of local non-Big
4 firms. Thus the results may not be typical of all audit firms. However, rather than provide data about the
average audit firm, the intent was to provide a better understanding of spreadsheet infusion that can be
used to inform future studies.
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Further, the study was limited to a single developing country, Thailand. Developing countries may
differ to developed countries in terms of their level of IT use and the factors influencing that use. In a
review of prior studies, Zhu and Kraemer (2005, p. 71) suggest that diffusion may occur unevenly across
countries. In particular, the extent of diffusion depends on economic, social and political factors, including
income, education, technology policies, cultural norms, and access to formal and informal communication
networks. In relation to the use of IT, they suggest that wealth is the single most important factor in
explaining differences in use between developed and undeveloped countries. Other differentiating factors
include inadequacy and access costs of basic information infrastructure, education levels, scarcity of
managerial, technical and financial resources, and culture and politics, including the rule of law, political
openness, and property rights protection. Studies by both Kim et al. (2008) and Indjikian and Siegel
(2005) show that the average annual relative spend on IT in Thailand is low relative to developed
countries, consequently care should be taken in generalizing the results of this study to developed
countries.
The study considered spreadsheet use within the audit process. As with prior studies of infusion,
context specific methods had to be developed. A pilot study proved to be a valuable aid in deciding how to
examine spreadsheet infusion. Thus, the study's research methods may not be so applicable to other areas
of spreadsheet use, e.g. within business planning. However, other studies may find the concept of task
complexity of value, and, additionally, Saga and Zmud's (1993) three dimensions of post-adoption IT use:
extended, integrative, and emergent uses. Also, our measures of the dimensions of infusion may not tap
alternative or wider conceptualizations of concepts like ‘embeddedness’, and as such, this represents a
potential limitation of our study and an opportunity for future research (Zmud and Apple, 1992).
The study had two research questions and both are worthy of further study. This study also raised new
research areas and questions. For example, as spreadsheet use in the audit context has received little
attention, there is much scope for studies that link spreadsheet use with audit success and/or other
dependent variables. Also, how does spreadsheet infusion within a firm vary over time, i.e. longitudinally,
and is that related to success? The case firms provided some indication that different enablers were
important at various stages of infusion. Thus it is appropriate to examine whether different enabling and
inhibiting factors are evident at different levels of infusion. Future studies may extend the approach
established in this study for measuring IT infusion in auditing contexts to alternative forms of auditing
technology. For instance, little is currently know about the degree to which audit support systems and
other forms of decision aids are being used to their fullest potential. Post-adoption aspects of IT use are a
neglected but important focus for future audit research. For example, in the context of audit support
systems, Dowling and Leech (2007, p. 107) note that once auditors have accepted a technology and use it
in practice, “…the crucial issue becomes whether they are using it appropriately”. The post-adoption focus
of IT infusion points toward it being a logical direction for future research.
Finally, while this study used infusion theory as the lens to study the final stage of IT (spreadsheet)
implementation within audit firms, other theories may also offer fresh and useful insights on IT use, such
as the meta-theory of accounting information systems proposed by Mauldin and Ruchala (1999).

6. Conclusions

The utilization of IT by small audit firms appears significantly lower than that of Big 4 audit firms. This
has important implications for audit efficiency and effectiveness. In this study, a series of case studies were
used to explore the concept of spreadsheet infusion, meaning the use of spreadsheets to their fullest
potential, in the context of small audit firms. All seven case firms were independent, local non-Big 4 audit
firms in Thailand. We used face to face interviews to collect evidence of three dimensions of spreadsheet
infusion: extended use, integrative use and emergent use. We developed a measure of infusion which
incorporated where and how spreadsheets were used within the four different phases of the audit process
(planning, control, testing, reporting) and at what level of task complexity they were applied within each
of the audit phases.
Spreadsheet infusion varied considerably across the seven firms. This indicates that some audit firms
are using spreadsheets much more extensively than other firms. Significantly, the firms provided low
levels of integrative use, indicating that spreadsheets are infrequently used in ways that help integrate
tasks within an audit phase and across different phases of an audit. These findings indicate significant
 D. Pongpattrachai et al. / International Journal of Accounting Information Systems 15 (2014) 26–46 45

opportunities for spreadsheets to be used in more sophisticated ways in the audit process. The study also
defined a way of measuring spreadsheet infusion in the audit process that can be used by researchers and
practitioners. Furthermore, the study identified many enablers of spreadsheet infusion, including IT
competence, IT champion, size and complexity of clients, external support, relative advantage and
observability. In contrast, staff turnover, lack of partner support, and clients' willingness to provide soft
copy data were noted as infusion inhibitors. By successfully extending the infusion literature into the audit
arena, the study provides a basis for investigating the post adoption behaviors associated with other
applications of IT in auditing, including computer assisted audit techniques (CAATs) and audit specific
decision support systems.

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