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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

  1. Cover
  2. Title Page
  3. Copyright Page
  4. Table of Contents
  5. List of figures
  6. List of tables
  7. List of contributors
  8. Introductory reflections on Accounting Information Systems
  9. PART A The Accounting Information Systems discipline
  10. 1  Introduction to Accounting Information Systems
  11. 2  Development of Accounting Information Systems over time
  12. 3  Technologies underpinning Accounting Information Systems
  13. 4  Systems planning, design and implementation
  14. 5  Change management
  15. PART B Organisational effects of Accounting Information Systems
  16. 6  Accounting Information Systems and how to prepare for Digital Transformation
  17. 7  Accounting Information Systems and decision-making
  18. 8  Changing the speed and format of information provision: examining the temporal decoupling of accounting numbers and their analysis
  19. 9  Accounting Information Systems outputs: XBRL, AI and in-memory technologies
  20. 10  Outsourcing of Accounting Information Systems
  21. 11  Accountants’ roles and accounting-related technologies
  22. 12  Big Data and knowledge management with applications in accounting and auditing: the case of Watson
  23. 13  Issues with Big Data
  24. 14  Accounting for capital investment appraisal: time for a radical change?
  25. PART C Controlling Accounting Information Systems
  26. 15  Data security and quality
  27. 16  AIS auditing: audit tools for a continuous auditing approach
  28. 17  Leveraging Accounting Information Systems for standardization: a case study of a SOX compliance journey
  29. 18  Supporting business strategy
  30. PART D Future directions of Accounting Information Systems
  31. 19  Integration with other data and systems
  32. 20  Technology, the future and us
  33. 21  Challenges to technology implementation
  34. 22  New developments in information technology: a call for action
  35. Index