Research trends in disruptive technologies  for accounting of the future – A bibliometric analysis

Atanasovski, Atanasko; Tocev, Todor

doi:10.24818/jamis.2022.02006

Cited by 7 publications

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“…AI offers opportunities for new software and web-based technology development. Atanasovski and Tocev (2022) explore trends in research in disruptive technologies, such as big data, data analytics, cloud, AI, and blockchain, identifying implications for the future of accounting. Deng (2022) proposes a cloud computing-based accounting system, primarily for SMEs.…”

Section: Technological Developmentsmentioning

confidence: 99%

Accounting and information systems

Smith

2024

Research Handbook on Accounting and Information Systems

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This research handbook brings together an eclectic mix of research output from a widely dispersed authorship, drawing on work from around the globe, including authors from across Europe, the United States and Asia. It draws upon existing literature, new empirical research and developing theories, to present the reader with insights into the world of accounting and information systems in a fast-moving and technologically challenging era. There are extensive reviews of recent and relevant literature, alongside fieldwork evidence from a diverse range of countries which, it is hoped, will provide the reader with views of geographical and research areas with which they were previously unfamiliar. Hopefully, the range of work presented here will prompt ideas for new research alongside future pathways for the accounting profession.The book is structured in six parts, the first of which includes this introduction. The title of the handbook deliberately separates the terms 'Accounting' and 'Information Systems' to show that these are two separate concepts, albeit which are often intertwined. As Jans et al. (2022, p.62) point out, 'accounting and AIS cannot be studied separately as they both form an integrated whole'. Accounting, here, is treated as the process of measuring and communicating multiple forms of information, or data, including that which is both quantitative and qualitative. Therefore this book takes a broad view of information, both of an accounting and non-accounting nature, and the way in which it is processed, managed and used in organisations. The information system is then taken to incorporate the processes within an organisation which allow that information to be effectively used for multiple purposes, with a variety of stakeholders in mind. The chapters presented in this handbook are illustrative of the nature of research in this area, and they have been chosen to show the variety of work that exists, from a worldwide trawl of experts in the field; therefore they provide both a useful introduction to the topic for the tyro who is unfamiliar with the field, whilst also highlighting a possible research agenda and emerging ideas for the expert.Recent published research on accounting contains numerous reviews of the extant literature. In exploring digitalisation in accounting, Jans et al. ( 2022) find that topics related to AIS (Accounting Information System) in accounting journals tend to focus on 'information disclosure', 'network technologies' and 'audit and control', whilst neglecting other relevant topics. Therefore, they suggest that there is a need to bring the disciplines of accounting and AIS closer together, and they conclude by actively encouraging researchers to 'bridge the gap between the AIS and accounting literature and to actively integrate AIS topics in established accounting research ' (Jans et al., 2022, p.82). Agostino et al. (2022 conduct a review of the literature on digitalisation, accountability and accounting in public services, highlighting, in particular, issues relating to the ...

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Section: Technological Developmentsmentioning

confidence: 99%

Accounting and information systems

Smith

2024

Research Handbook on Accounting and Information Systems

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“…In line with fast-growing CBA adoption, practitioners have conducted a more robust body of research on CBA than academics [ 17 ], with some evidence from the accounting literature regarding several antecedents of CBA adoption. For instance, Ma et al [ 6 ] have indicated that drivers of CBA adoption include the perceived benefits of programs of partners (e.g.…”

Section: Introductionmentioning

confidence: 99%