ABSTRACT
This chapter discusses how the roles of accountants in organisations have been and may continue to be affected by developments in information systems (IS), and accounting and integrated systems in particular. It also discusses several technologies, both traditional, contemporary or still only emerging, relevant for the accounting area. The chapter describes the main roles taken by accountants and explores how each of these roles may be affected by the various technologies. It examines a more nuanced perspective about accountants' roles and the influence of technology, discussing how roles depend on multiple organisational factors, including other actors' recognition, acceptance or competition, beyond strictly technological factors. The bookkeeping role concerns "maintaining financial recording systems focusing on record-keeping, development of the general ledger, the financial accounting reports and administrative and auditory controls". J. Mouritsen relates the controlling role with budgeting and budgetary control, recording the performance data and ensuring managers' compliance with budgeted figures.
