ABSTRACT

Information technology has permeated all walks of life in the past two decades. Accounting is no exception. Be it financial accounting, management accounting, or audit, information technology and systems have simplified daily tasks and routine work, simplified reporting, and changed how accounting is done.

The Routledge Companion to Accounting Information Systems provides a prestige reference work which offers students and researchers an introduction to current and emerging scholarship in the discipline. Contributions from an international cast of authors provides a balanced view of both the technical underpinnings and organisational consequences of accounting information systems.

With a focus on the business consequences of technology, this unique reference book will be a vital resource for students and researchers involved in accounting and information management.

part A|66 pages

The Accounting Information Systems discipline

part B|123 pages

Organisational effects of Accounting Information Systems

chapter 8|14 pages

Changing the speed and format of information provision

Examining the temporal decoupling of accounting numbers and their analysis

chapter 9|12 pages

Accounting Information Systems outputs

XBRL, AI and in-memory technologies

chapter 14|17 pages

Accounting for capital investment appraisal

Time for a radical change?

part C|58 pages

Controlling Accounting Information Systems

chapter 15|12 pages

Data security and quality

chapter 16|13 pages

AIS auditing

Audit tools for a continuous auditing approach

chapter 17|17 pages

Leveraging Accounting Information Systems for standardization

A case study of a SOX compliance journey

part D|54 pages

Future directions of Accounting Information Systems