ABSTRACT

The purpose of this chapter is to review some aspects of the interaction between information technology (IT) and the accountancy profession. This first section details the organisation of the chapter. A history of information technology is sketched in the second section. The many ways in which IT actively affects people and shapes their attitudes and behaviour are discussed in the third section. A reflection on how organisations are changing under the influence of new technologies, and how the accountancy profession may be deeply involved with these changes are revealed in the fourth section. The final section presents concluding remarks with respect to IT and the accountancy profession.