Research Handbook on Accounting and Information Systems

Buch | Hardcover

334 Seiten

2024
Edward Elgar Publishing Ltd (Verlag)
978-1-80220-061-4 (ISBN)

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The role of the accountant is changing, as developments in technology alter the ways in which information is prepared and analysed. This Research Handbook addresses the use of both financial and non-financial information for planning, decision-making and control in organisations. Written by experts in the field, the book uses comprehensive literature reviews, empirical fieldwork and theoretical developments to provide an overview of research in this important area. It includes the following:

Information for controlling and managing behaviour and performance

Novel and contemporary fieldwork studies that explore the use of accounting and information

The use of accounting and non-accounting information to support managerial and investment decisions

Literature reviews on accounting and information systems, including on Cloud computing and Artificial Intelligence (AI)

Technological developments, the use of AI and concerns over the future of the accounting profession

Planning and design in information system research, including work on Enterprise Resource Planning (ERP) systems

Comprehensive in scope, the Research Handbook on Accounting and Information Systems will be indispensable for researchers, academics and students of accounting, information systems, economics and finance, business and management, and innovation and technology. Business managers and accountants will also be able to apply it to their own professions.

Edited by Julia A. Smith, Reader in Accounting & Finance, Strathclyde Business School, University of Strathclyde, Glasgow, UK

Contents:

PART IINTRODUCTION
1Accounting and information systems2
Julia A. Smith

PART IIPLANNING AND DESIGN IN INFORMATION SYSTEM RESEARCH
2Management Accounting Change and Information Systems: key themes
from the literature19
Martin Quinn and Danielle McConville
3Enterprise Resource Planning Systems35
Tiago Cardão-Pito
4Enterprise resource planning systems as a tool for standardisation,
centralisation, and control: Insights from the qualitative accounting literature50
Matt Kaufman and Erica Wagner

PART III USING INFORMATION TO SUPPORT DECISIONS
5Using accounting information to support venture capital decisions68
Tibah Al Harbi, Renzo Cordina and David Power
6Non-accounting patent data and venture capital investment in the
United Kingdom84
Julia A. Smith and Renzo Cordina
7Information flow and investment decision-making in equity crowdfunding98
Catherine Deffains-Crapsky and Abdel Malik Ola

PART IV USING INFORMATION TO CONTROL AND MANAGE BEHAVIOUR
8Development of costing systems as a process not outcome: A field study of Patient Level Information and Costing Systems (PLICS) in UK
healthcare118
Christopher S. Chapman and Anja Kern
9Mobilising accounting information systems in mergers and acquisitions135
Marjo Väisänen and Janne Järvinen
10Measuring the effectiveness of the accounting information system in the
Malaysian federal government152
Sharinah Binti Puasa and Julia A. Smith

PART VPRACTICAL APPLICATIONS OF ACCOUNTING INFORMATION SYSTEM RESEARCH
11Going concern audit opinion: Reducing information asymmetry173
Dusica Stevcevska Srbinoska
12Digital platforms in a hotel’s performance measurement and
management: A sociomateriality perspective193
Sung Hwan Chai
13The relationship between accounting information systems and digital
public services: The case of Croatia208
Ana Novak, Ana Rep and Katarina Žager
14Exploring accountability in an entrepreneurial firm223
Jiafin Li, Julia A. Smith and Gavin C. Reid

PART VI TECHNOLOGICAL DEVELOPMENTS
15The role of Artificial Intelligence in accounting249
Andrew Skidmore and Julia A. Smith
16Internet-based technologies, accounting processes, and management
control systems264
Vikash Kumar Sinha, David Derichs and Teemu Malmi
17The impact of advancing technologies on the requirement for a human
workforce in accounting287
Victoria McKinlay and Julia A. Smith

Index

Erscheinungsdatum	22.02.2024
Reihe/Serie	Research Handbooks on Accounting series
Verlagsort	Cheltenham
Sprache	englisch
Maße	169 x 244 mm
Themenwelt	Mathematik / Informatik ► Informatik
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
ISBN-10	1-80220-061-4 / 1802200614
ISBN-13	978-1-80220-061-4 / 9781802200614
Zustand	Neuware