Organizational Sense Making of Automated Financial Data Recording Practices

Syarifah Massuki Fitri

doi:10.55927/fjst.v5i2.10

Authors

Syarifah Massuki Fitri Sekolah Tinggi Ilmu Ekonomi 45 Mataram

DOI:

https://doi.org/10.55927/fjst.v5i2.10

Keywords:

Organizational Sense Making, Automated Accounting, Digital Accounting, Accounting Information Systems.

Abstract

This study explores how organizations construct sensemaking around automated financial data recording practices in the context of digital transformation in accounting. Using a qualitative case study approach, data were collected through in-depth interviews, observations, and document analysis in organizations implementing automated accounting systems. The findings indicate that automation not only transforms accounting workflows but also reshapes professional roles, perceptions of data reliability, and internal control mechanisms. Organizational sensemaking is shaped by prior experience, technological literacy, and power dynamics. This study contributes theoretically to understanding the interaction between accounting technology and organizational social processes, and practically to guiding context-sensitive strategies for implementing automated accounting systems

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