Recent literature shows that adopting an accounting information system (AIS) can lead to better decision-making, planning, efficiency and on-time management control, and organisational functionality. However, the impact of AIS implementation on role creation in the organisation is unclear. With...

ICT has been a major factor of efficient accounting system and great organizational performance recently. ICT has been used to augment the reliability of accounting information and organizational performance. Accounting systems include the computer hardware and software fundamentals in recording...

In this paper we analyse the advantages that the application of blockchain technology brings to accounting information systems (AIS), but also highlight the potential issues with its use. We examine the use of blockchain against the background of the historical evolution of accounting...