Research Handbook on Accounting and Information Systems

Contents:

PART I INTRODUCTION
1 Accounting and information systems 2
Julia A. Smith

PART II PLANNING AND DESIGN IN INFORMATION SYSTEM RESEARCH
2 Management Accounting Change and Information Systems: key themes
from the literature 19
Martin Quinn and Danielle McConville
3 Enterprise Resource Planning Systems 35
Tiago Cardao-Pito
4 Enterprise resource planning systems as a tool for standardisation,
centralisation, and control: Insights from the qualitative accounting literature 50
Matt Kaufman and Erica Wagner

PART III USING INFORMATION TO SUPPORT DECISIONS
5 Using accounting information to support venture capital decisions 68
Tibah Al Harbi, Renzo Cordina and David Power
6 Non-accounting patent data and venture capital investment in the
United Kingdom 84
Julia A. Smith and Renzo Cordina
7 Information flow and investment decision-making in equity crowdfunding 98
Catherine Deffains-Crapsky and Abdel Malik Ola

PART IV USING INFORMATION TO CONTROL AND MANAGE BEHAVIOUR
8 Development of costing systems as a process not outcome: A field study of Patient Level Information and Costing Systems (PLICS) in UK
healthcare 118
Christopher S. Chapman and Anja Kern
9 Mobilising accounting information systems in mergers and acquisitions 135
Marjo Vaeisaenen and Janne Jaervinen
10 Measuring the effectiveness of the accounting information system in the
Malaysian federal government 152
Sharinah Binti Puasa and Julia A. Smith

PART V PRACTICAL APPLICATIONS OF ACCOUNTING INFORMATION SYSTEM RESEARCH
11 Going concern audit opinion: Reducing information asymmetry 173
Dusica Stevcevska Srbinoska
12 Digital platforms in a hotel's performance measurement and
management: A sociomateriality perspective 193
Sung Hwan Chai
13 The relationship between accounting information systems and digital
public services: The case of Croatia 208
Ana Novak, Ana Rep and Katarina Zager
14 Exploring accountability in an entrepreneurial firm 223
Jiafin Li, Julia A. Smith and Gavin C. Reid

PART VI TECHNOLOGICAL DEVELOPMENTS
15 The role of Artificial Intelligence in accounting 249
Andrew Skidmore and Julia A. Smith
16 Internet-based technologies, accounting processes, and management
control systems 264
Vikash Kumar Sinha, David Derichs and Teemu Malmi
17 The impact of advancing technologies on the requirement for a human
workforce in accounting 287
Victoria McKinlay and Julia A. Smith

Index

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• Contabilidade
• Software contabilístico
• Inovação empresarial
• Obras de referência

Accounting Information Systems (AIS); Planning; Decision-making; Control Systems; Digitalisation of Accounting; Artificial Intelligence (AI)