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Routledge Companion to Accounting Information Systems [Hardback]

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  • Formāts: Hardback, 332 pages, height x width: 246x174 mm, weight: 703 g, 22 Tables, black and white; 32 Line drawings, black and white; 32 Illustrations, black and white
  • Sērija : Routledge International Handbooks
  • Izdošanas datums: 28-Dec-2017
  • Izdevniecība: Routledge
  • ISBN-10: 1138125865
  • ISBN-13: 9781138125865
  • Formāts: Hardback, 332 pages, height x width: 246x174 mm, weight: 703 g, 22 Tables, black and white; 32 Line drawings, black and white; 32 Illustrations, black and white
  • Sērija : Routledge International Handbooks
  • Izdošanas datums: 28-Dec-2017
  • Izdevniecība: Routledge
  • ISBN-10: 1138125865
  • ISBN-13: 9781138125865

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.

Recenzijas

'Brings together some key insights on the interface between accounting and information systems.' Al Bhimani, London School of Economics, UK

'This book provides a good introduction to AIS and the contemporary research that is being done on it. Given the growth and influence of AIS on our daily lives, as touched on within the chapters, it is timely that such a book be produced.' Stephen Jollands, University of Exeter, UK

'Finally a text that addresses the organizational aspects of AIS! Covering the most recent insights from multiple knowledge domains - change, integration, implementation, it is all there!' Hanno Roberts, Norwegian Business School, Norway

List of figures
ix
List of tables
xi
List of contributors
xiii
Introductory reflections on Accounting Information Systems xvii
Martin Quinn
Erik Strauss
PART A The Accounting Information Systems discipline
1(66)
1 Introduction to Accounting Information Systems
3(10)
Peter Cleary
2 Development of Accounting Information Systems over time
13(11)
Pierangelo Rosati
Victoria Paulsson
3 Technologies underpinning Accounting Information Systems
24(15)
Gerhard Kristandl
4 Systems planning, design and implementation
39(16)
Noel Carroll
5 Change management
55(12)
Krister Bredmar
PART B Organisational effects of Accounting Information Systems
67(124)
6 Accounting Information Systems and how to prepare for Digital Transformation
69(12)
Sven-Volker Rehm
7 Accounting Information Systems and decision-making
81(13)
Markus Granlund
Henri Teittinen
8 Changing the speed and format of information provision: examining the temporal decoupling of accounting numbers and their analysis
94(14)
Nicolas J. B. Wiedemann
Leona Wiegmann
9 Accounting Information Systems outputs: XBRL, AI and in-memory technologies
108(12)
Ting Sun
10 Outsourcing of Accounting Information Systems
120(13)
Benoit Aubert
Jean-Gregoire Bernard
11 Accountants' roles and accounting-related technologies
133(12)
Joao Oliveira
12 Big Data and knowledge management with applications in accounting and auditing: the case of Watson
145(16)
Daniel E. O'Leary
13 Issues with Big Data
161(12)
Bernhard Gartner
Martin R. W. Hiebl
14 Accounting for capital investment appraisal: time for a radical change?
173(18)
Elaine Harris
Thinh Hoang
George Ngan
PART C Controlling Accounting Information Systems
191(58)
15 Data security and quality
193(12)
W. Alec Cram
16 AIS auditing: audit tools for a continuous auditing approach
205(13)
Maria Ceu Ribeiro
17 Leveraging Accounting Information Systems for standardization: a case study of a SOX compliance journey
218(17)
Ulrike Schultze
18 Supporting business strategy
235(14)
Victoria Paulsson
Malcolm Brady
PART D Future directions of Accounting Information Systems
249(53)
19 Integration with other data and systems
251(11)
Miranda Kajtazi
Olgerta Tona
20 Technology, the future and us
262(10)
Tadhg Nagle
21 Challenges to technology implementation
272(20)
Pierangelo Rosati
Theo Lynn
22 New developments in information technology: a call for action
292(10)
Joan Ballantine
Robert D. Galliers
Index 302
Martin Quinn is Senior Lecturer and Head of Accounting at DCUBS. He has published widely on management accounting and accounting change. His research interests include accounting information systems and cloud computing.









Erik Strauss is Professor of Accounting and Control at Witten/Herdecke University. His research interests are in the influence of technology on management accounting and control, management accounting change and the role of the management accountant. He is a member of the editorial board of Qualitative Research in Accounting and Management and Corporate Ownership and Control.