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.
Table of Contents
Part I: The Discipline of Accounting Information Systems
1. Introduction to Accounting Information System (Peter Cleary)
2. Development of AIS Over Time (Pierangelo Rosati and Victoria Paulsson)
3. Technologies Underpinning AIS (Gerhard Kristandl)
4. Systems Design, Planning and Implementation (Noel Carroll)
5. AIS and Change Management (Krister Bredmar)
Part II: Organisational Effects of Accounting Information
6. AIS and How Business is Done (Sven-Volker Rehm)
7. AIS and Decision-Making (Markus Granlund and Henri Teittinen)
8. Format and Speed of Information Provision (Nicolás J. B. Wiedemann and Leona Wiegmann)
9. AIS Outputs (Ting Sun)
10. Outsourcing AIS (Benoit Aubert and Jean-Grégoire Bernard)
11. AIS Effects on Accounting Roles (João Oliveira)
12. Big Data and Knowledge Generation (Daniel E. O’Leary)
13. Issues with Big Data (Bernhard Gärtner and Martin R. W. Hiebl)
14. AIS and Investment Appraisal (Elaine Harris, Thinh Hoang and George Ngan)
Part III: Controlling Accounting Information Systems
15. Data Security and Quality (W. Alec Cram)
16. AIS Auditing (Maria Céu Ribeiro)
17. Controlling Data Sources (Ulrike Schultze)
18. Supporting Firm Strategy (Victoria Paulsson and Malcolm Brady)
Part IV: Future Directions of Accounting Information Systems
19. Integration with Other Data and Systems (Miranda Kajtazi and Olgerta Tona)
20. Extending AIS Reach (Tadhg Nagl)
21. Barriers to Technology Progress (Pierangelo Rosati and Theo Lynn)
22. Information as a Strategic Asset (Joan Ballantine and Robert D. Galliers)
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.
'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