Description
Book SynopsisThe 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:
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- 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.
Trade Review‘A highly current and comprehensive book providing analyses and insightful views in relation to the latest research in the area. The reader is not only exposed to academic investigations but also to grounded issues from cases and illustrations that will benefit practitioners and executives.’ -- Alnoor Bhimani, London School of Economics and Political Science, UK
Table of ContentsContents: PART I INTRODUCTION 1 Accounting and information systems 2 Julia A. Smith PART II PLANNING AND DESIGN IN INFORMATION SYSTEM RESEARCH 2 Management Accounting Change and Information Systems: key themes from the literature 19 Martin Quinn and Danielle McConville 3 Enterprise Resource Planning Systems 35 Tiago Cardão-Pito 4 Enterprise resource planning systems as a tool for standardisation, centralisation, and control: Insights from the qualitative accounting literature 50 Matt Kaufman and Erica Wagner PART III USING INFORMATION TO SUPPORT DECISIONS 5 Using accounting information to support venture capital decisions 68 Tibah Al Harbi, Renzo Cordina and David Power 6 Non-accounting patent data and venture capital investment in the United Kingdom 84 Julia A. Smith and Renzo Cordina 7 Information flow and investment decision-making in equity crowdfunding 98 Catherine Deffains-Crapsky and Abdel Malik Ola PART IV USING INFORMATION TO CONTROL AND MANAGE BEHAVIOUR 8 Development of costing systems as a process not outcome: A field study of Patient Level Information and Costing Systems (PLICS) in UK healthcare 118 Christopher S. Chapman and Anja Kern 9 Mobilising accounting information systems in mergers and acquisitions 135 Marjo Väisänen and Janne Järvinen 10 Measuring the effectiveness of the accounting information system in the Malaysian federal government 152 Sharinah Binti Puasa and Julia A. Smith PART V PRACTICAL APPLICATIONS OF ACCOUNTING INFORMATION SYSTEM RESEARCH 11 Going concern audit opinion: Reducing information asymmetry 173 Dusica Stevcevska Srbinoska 12 Digital platforms in a hotel’s performance measurement and management: A sociomateriality perspective 193 Sung Hwan Chai 13 The relationship between accounting information systems and digital public services: The case of Croatia 208 Ana Novak, Ana Rep and Katarina Žager 14 Exploring accountability in an entrepreneurial firm 223 Jiafin Li, Julia A. Smith and Gavin C. Reid PART VI TECHNOLOGICAL DEVELOPMENTS 15 The role of Artificial Intelligence in accounting 249 Andrew Skidmore and Julia A. Smith 16 Internet-based technologies, accounting processes, and management control systems 264 Vikash Kumar Sinha, David Derichs and Teemu Malmi 17 The impact of advancing technologies on the requirement for a human workforce in accounting 287 Victoria McKinlay and Julia A. Smith Index
