The Routledge companion to accounting information systems

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書誌事項

The Routledge companion to accounting information systems

edited by Martin Quinn, Erik Strauss

(Routledge companions in business, management and accounting)

Routledge, 2020

  • : pbk

タイトル別名

Companion to accounting information systems

Accounting information systems

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内容説明・目次

内容説明

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.

目次

Part I: The Discipline of Accounting Information Systems 1. Introduction to Accounting Information System 2. Development of AIS Over Time 3. Technologies Underpinning AIS 4. Systems Design, Planning and Implementation 5. AIS and Change Management Part II: Organisational Effects of Accounting Information 6. AIS and How Business is Done 7. AIS and Decision-Making 8. Format and Speed of Information Provision 9. AIS Outputs 10. Outsourcing AIS 11. AIS Effects on Accounting Roles 12. Big Data and Knowledge Generation 13. Issues with Big Data 14. AIS and Investment Appraisal Part III: Controlling Accounting Information Systems 15. Data Security and Quality 16. AIS Auditing 17. Controlling Data Sources 18. Supporting Firm Strategy Part IV: Future Directions of Accounting Information Systems 19. Integration with Other Data and Systems 20. Extending AIS Reach 21. Barriers to Technology Progress 22. Information as a Strategic Asset

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