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Research Handbook on Accounting and Information Systems
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.
More Information
Critical Acclaim
Contributors
Contents
More Information
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.
● 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.
Critical Acclaim
‘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
– Alnoor Bhimani, London School of Economics and Political Science, UK
Contributors
Contributors include: Tibah Al Harbi, Sharinah Binti Puasa, Tiago Cardão-Pito, Christopher S. Chapman, Renzo Cordina, Catherine Deffains-Crapsky, David Derichs, Sung Hwan Chai, Janne Järvinen, Matt Kaufman, Anja Kern, Jiafan Li, Teemu Malmi, Danielle McConville, Victoria McKinlay, Abdel Malik Ola, Ana Novak, David Power, Martin Quinn, Gavin C. Reid, Ana Rep, Vikash Kumar Sinha, Andrew Skidmore, Dusica Stevcevska Srbinoska, Marjo Väisänen, Erica Wagner, Katarina Žager
Contents
Contents:
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
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
