Some limitations exist. These are as follows: not all possible accounting benefits have been examined
in this study. Furthermore, some of the accounting benefits that were examined were not easy for IT
professionals to evaluate. Also, only companies located in Greece have participated in the present
empirical research. Furthermore, the number of the accountants that participated in the study was larger
than that of the IT professionals. Finally, we should note that as far as factor analysis is concerned, factor
loadings under 0.5 level were eliminated. Other studies use 0.6 or even 0.7 level. We chose 0.5 level
because this is the most commonly used level for item elimination in relevant studies. However, this could
be regarded as a possible limitation for our study.