2016
DOI: 10.1111/acfi.12218
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The changing technological environment and the future of behavioural research in accounting

Abstract: In an era where the pace of change continues to escalate, behavioural research provides an ongoing avenue for explaining the likely effects of emergent changes on decision-making by providers, users and assurers of accounting information, and for providing ex ante enlightenment for policy-makers. The purpose of this discussion is to identify contemporary changes affecting the accounting environment, discuss the potential impact to individual and organisational decision-making, and explore how behavioural resea… Show more

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Cited by 59 publications
(45 citation statements)
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References 89 publications
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“…In this modern era, studying changes in behaviour is important for decision-makers, accounting information supervisors, and policymakers. It discusses the potential of technological changes in financial reporting, external audit, and management accounting, taking into consideration potential changes in the future of accounting and auditing research [57]. Even the community as taxpayers have a portion as external control of the policies implemented by the government.…”
Section: Discussionmentioning
confidence: 99%
“…In this modern era, studying changes in behaviour is important for decision-makers, accounting information supervisors, and policymakers. It discusses the potential of technological changes in financial reporting, external audit, and management accounting, taking into consideration potential changes in the future of accounting and auditing research [57]. Even the community as taxpayers have a portion as external control of the policies implemented by the government.…”
Section: Discussionmentioning
confidence: 99%
“…While Amir Hartman in his book "Net-Ready" (Mirzaee and Ghaffari, 2018) more specifically defines E Commerce as "a kind of electronic business mechanism that focuses on individual business-based transactions using the Internet as a medium of exchange of goods or services between two institutions (B-to-B) as well as between institutions and direct consumers (B-to-C) " (Alsaad, Mohamad and Ismail, 2018). Some academics have also agreed to define E-Commerce as "one of the ways to improve the performance and mechanism of exchange of goods, services, information and knowledge by utilizing digital network equipment technology" (Arnold, 2018;Badewi et al, 2018). Ecommerce, electronic data interchange (EDI), and the Internet have dramatically changed business practices and record-keeping processes.…”
Section: Literature Reviewmentioning
confidence: 99%
“…In this technologically driven environment, traditional audit skills are no longer sufficient, and in this new context, the factors that influence audit effectiveness need consideration [1]. On the other hand, we can witness the growing availability of audit support systems [2] that may send erroneous signals that audit procedures are available to casual users. Researchers also point out that a pervasive feature of the current audit environment is multitasking, which they see as a cause of impaired performance in auditing [3].…”
Section: Introductionmentioning
confidence: 99%
“…Another prominent factor is technology integration in the auditing process. Since auditors tend to increasingly rely on restricting audit support systems, this adversely hinders the variety of thought in audit and leads to a stagnation in the evolution of better practices [2]. From this perspective, we consider any discussion around analytical procedures and methods in audit as a contribution towards resisting this negative tendency.…”
Section: Introductionmentioning
confidence: 99%