Introduction
The invention and development of computers have changed many aspects of human society. Most of these changes were too revolutionary, that it is often hard to imagine a life without computers. This increasing reliance of the society towards computing technology is referred to by scholars as ‘internet of things’, a term they use to describe the interconnectedness of people and computing technologies (Gubbi, Buyya, Marusic & Palaniswami, 2013, p.1646). One of the most impacted professions in the advancement of computers is the accounting profession. In fact, computing and accounting are so related that they are often used interchangeably. For accountants, ...