Motivated by calls for further research into the impact of artificial intelligence on accounting, this chapter provides a review of the existing literature on this area. The literature review considers how artificial intelligence is impacting accounting processes and benefitting firms in the...

We present qualitative empirical evidence on the use of accountability within a small entrepreneurial firm. Using the ethnographic approach of participant observation to fully immerse ourselves in the business, we explore how accountability issues that have been commonly acknowledged in Western...

The use of digital technologies in business and also in accounting affects traditional accounting tasks that used to be done manually. The purpose of this chapter is to investigate the effects of digital technologies on accounting information systems and public services, with a focus on...

In recent decades, mergers and acquisitions (M&A) have increasingly attracted attention. However, the important role which accounting information systems (AIS) play in these situations is often underestimated or neglected altogether in the literature. While fast and efficient AIS integration is...

Accounting information has traditionally played a crucial role in business valuations (Arnold and Moizer, 1984). However, the role of accounting and a company’s information system in the assessments and valuations of investee firms by VC investors is poorly understood. This is especially true...

This chapterexamines thirty years of qualitative research into the effects of Enterprise Resource Planning (ERP) on financial and managerial accounting systems. The median study within our case codex performed approximately two years of fieldwork. Our goal is to knit fieldwork together from...

One of the oft-cited factors driving management accounting change is information technology and systems. This chapter is in essence a literature review. It first reviews how management accounting change in general has been studied, highlighting how information systems and technologies have been...

This chapter introduces the reader to the research handbook on accounting and information systems. It discusses the nature of the research that is contained in each of the seventeen chapters. The chapter follows the structure given by the separate parts of the handbook, introducing recent and...

The International Financial Reporting Standards (IFRS) Foundation creates and updates profiles describing how the IFRS Accounting Standards are used in various jurisdictions and regions across the world. This chapter includes commentaries on international accounting practices across the...

The International Financial Reporting Standards (IFRS) Foundation creates and updates profiles describing how the IFRS Accounting Standards are used in various jurisdictions and regions across the world. This chapter includes commentaries on international accounting practices across the...