International Journal of Accounting Information Systems最新文献

{"title":"Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change","authors":"Giovana Sordi Schiavi,&nbsp;Ariel Behr,&nbsp;Carla Bonato Marcolin","doi":"10.1016/j.accinf.2023.100662","DOIUrl":"10.1016/j.accinf.2023.100662","url":null,"abstract":"<div><p>This article aims to shed light on digital transformation in the accounting sector from the perspective of institutional change. We performed a systematic literature review to understand how institutional change could be applied to research on Accounting Information Systems (AIS), using a quantitative method to categorize data through LSA (Latent Semantic Analysis) technique; and a qualitative method performed by hierarchical categorical content analysis as a basis for inferences. We reviewed 309 articles using Institutional Theory in accounting and AIS. The LSA results presented the main topics of study, subfields of research, and uses of Institutional Theory. Regarding accounting research, it is possible to identify the role of institutional forces in the IFRS adoption (in private and public sectors), XBRL adoption, and disclosure of information on organizations’ environmental, social, and governance, with a focus on analyses at the organizational level and regulatory pressures. A deep dive into AIS articles showed that Institutional Theory was applied to analyze the adoption of systems/technologies (mostly ERP and XBRL) through isomorphic processes (coercive, mimetic, and normative). We proposed to analyze digital technologies as an exogenous change for the digital transformation in accounting business using another perspective of Institutional Theory: institutional change. Institutional change analyzes the role of destabilizing elements in the change of an organizational field as a whole and not just in a few organizations. In this perspective, technology is the agent of change on a broader level, transforming organizations, individuals, customers, suppliers, and governments. The main contribution of this article is presenting suggestions for future AIS. This research agenda contributes to advancing Institutional Theory in AIS, using the lens of institutional change to analyze the new realities shaping accounting organizations, such as digital transformation.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"52 ","pages":"Article 100662"},"PeriodicalIF":4.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138823217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"AIS research opportunities utilizing Machine Learning: From a Meta-Theory of accounting literature","authors":"Adam Booker ,&nbsp;Victoria Chiu ,&nbsp;Nathan Groff ,&nbsp;Vernon J. Richardson","doi":"10.1016/j.accinf.2023.100661","DOIUrl":"10.1016/j.accinf.2023.100661","url":null,"abstract":"<div><p>We use Accounting Information Systems (AIS) <em>meta</em>-theory to develop a framework for analyzing and using machine learning in accounting research, emphasizing 1) specific accounting research tasks, 2) supervised and unsupervised models, and 3) inductive vs. deductive research designs. We apply our framework to organize AIS and accounting research and highlight opportunities for future AIS research using machine learning. We discuss the changes in technology that have made machine learning more feasible in practice and research and how these changes might motivate and influence future research projects. We conclude by providing directions for future work in machine learning in AIS research and discussing the potential application to practice.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"52 ","pages":"Article 100661"},"PeriodicalIF":4.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139041672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Enablers, barriers and strategies for adopting new technology in accounting","authors":"Denise Jackson ,&nbsp;Christina Allen","doi":"10.1016/j.accinf.2023.100666","DOIUrl":"10.1016/j.accinf.2023.100666","url":null,"abstract":"<div><p>Although the benefits of technological innovation are widely recognised, the accounting profession continues to undervalue and inadequately leverage technologies such as artificial intelligence, robotic process automation and blockchain. This study builds on earlier work on the antecedents and barriers to technology adoption and considers the role of technological, organisational and environmental factors in the accounting context. The mixed methods design involved surveying 585 accounting managers in Australia and parts of South-East Asia and interviewing 20 Australian accounting managers. Using the Technology–Organisation–Environment model, the study explored differences in the importance of factors by region and organisational type and investigated manager perspectives on strategies to support adoption. Findings indicated that security and privacy concerns are paramount to decision-making, while environment-related factors were of less importance. Prioritised strategies included staying informed of technological innovation, encouraging staff engagement and support, and implementing effective project management. The study illuminates the critical role of professional associations and industry bodies in providing tailored support for members to foster greater technological orientation and advance in the accounting profession, including advocating for high-level, technology-related strategies to drive organisational transformation.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"52 ","pages":"Article 100666"},"PeriodicalIF":4.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089523000581/pdfft?md5=3d02ea9330f90c5a4fe5b2e6ab1387ef&pid=1-s2.0-S1467089523000581-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138565239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The rise of accounting information systems","authors":"Severin V. Grabski,&nbsp;Stewart A. Leech","doi":"10.1016/j.accinf.2023.100651","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100651","url":null,"abstract":"","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"51 ","pages":"Article 100651"},"PeriodicalIF":4.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134832692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain","authors":"Ahmad H. Juma'h ,&nbsp;Yuan Li","doi":"10.1016/j.accinf.2023.100650","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100650","url":null,"abstract":"<div><p>This study examines factors that influence auditors’ intention to use blockchain. From the dual-factor perspective, it argues that auditors’ knowledge about the implications of blockchain for auditing enables their intention to use the technology. However, professional skepticism and perceived adequacy of accounting standards present barriers to the use, which reduce the effect of knowledge on use intention. These claims are tested with a survey of 118 auditors in the U.S. The results show that auditors’ knowledge about blockchain is positively associated with their use intention, indicating their optimism about this technology. Their professional skepticism has no effect on intention, but perceived adequacy of accounting standards has a negative effect, which also weakens the effect of blockchain knowledge on intention, revealing the status quo bias in blockchain use. This study extends the literature on the acceptance of blockchain technology by accounting and auditing professionals by showing how the need to improve accounting standards, which are important attributes of their professional judgments, may influence their blockchain use. It has implications for promoting blockchain among auditors.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"51 ","pages":"Article 100650"},"PeriodicalIF":4.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49741756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo","authors":"Ron Weber","doi":"10.1016/j.accinf.2023.100639","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100639","url":null,"abstract":"<div><p>I respond to Vosselman and De Loo’s (2023) critique of my earlier paper on agential realism, representation theory, and accounting information systems (Weber, 2020). In that paper, I argued that little is learned by using an agential realism lens to study accounting-related phenomena. I claimed that insights revealed using agential realism also could have been revealed through using existing lenses such as actor-network theory and general systems theory. In particular, I defended representation theory as a way of studying accounting information systems and representationalism as a way of studying the world. Contrariwise, Vosselman and De Loo argue that representation theory and representationalism are useful only in some respects when studying accounting-related phenomena. They contend that agential realism and sociomateriality lenses are needed if the entangled nature of phenomena in accounting domains is to be understood. They point to some assumptions that they claim underpin representationalism and representation theory—assumptions that inhibit their usefulness as a way of studying entangled phenomena. In this response, I present counter-arguments to their claims and defend representationalism and representation theory as ways of understanding the world.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"51 ","pages":"Article 100639"},"PeriodicalIF":4.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49741960","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Valuing big data: An analysis of current regulations and proposal of frameworks","authors":"Albi Nani","doi":"10.1016/j.accinf.2023.100637","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100637","url":null,"abstract":"<div><p>The increasing prevalence of big data, large stores of data that enable businesses to generate previously inaccessible insights, has resulted in performance gains for the firms that harness its capabilities. However, the impact that big data has on a firm’s profitability and financial position is rarely captured in its financial statements due to big data’s status as an internally generated intangible asset. As per the current IFRS regulations, big data is not eligible for recognition.</p><p>We argue that the true impact of big data on a firm is not appropriately reflected in a firm’s financial statements. The IFRS as currently written does not allow firms to capitalize data assets, thus compromising the goal of financial statements: to provide relevant and reliable information.</p><p>Analysis of the current standards reveal gaps in measuring the future economic benefit and costs of big data, primarily attributable to the lack of clarity surrounding the unit of account used to measure big data. Furthermore, IAS 38′s dichotomization of research and development does not accurately represent the applicability of big data assets.</p><p>Therefore, we propose a conceptual framework for understanding the economic value of big data. These include the use of a database as a unit of account, costing methods derived from user-based metrics, and a renewed focus on the intention to apply data assets.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"51 ","pages":"Article 100637"},"PeriodicalIF":4.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49742210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Relationship between top managers’ interest in accounting information and accounting practices in startups","authors":"Takaya Kubota ,&nbsp;Shin'ya Okuda","doi":"10.1016/j.accinf.2023.100640","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100640","url":null,"abstract":"","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"51 ","pages":"100640"},"PeriodicalIF":4.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49742092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Prototyping and implementing Robotic Process Automation in accounting firms: Benefits, challenges and opportunities to audit automation","authors":"Arif Perdana ,&nbsp;W. Eric Lee ,&nbsp;Chu Mui Kim","doi":"10.1016/j.accinf.2023.100641","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100641","url":null,"abstract":"<div><p>Despite the advancements in technology, auditors still spend a significant amount of time performing repetitive and rule-based tasks. Our paper examines various audit scenarios within four accounting firms and discusses the potential for robotic process automation (RPA) to improve the efficiency and accuracy of these tasks. We propose and implement RPA-enabled solutions to make various procedures more efficient and effective. These anecdotes were based on our consultancy experiences with auditors from a group of Big 4 and mid-sized accounting firms. We present four practical business process scenarios and the prototyped RPA solutions. In each scenario, we explain our automation strategies and the duration of development. We also describe the implementation benefits and challenges, as well as analyze how we have helped the accounting firms automate their real-world audit tasks by providing the <em>as-is</em> and <em>to-be</em> Business Process Model and Notation that one can extend for future RPA development. Finally, we discuss the future challenges and opportunities regarding the broader implementation of RPA in accounting and audit tasks.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"51 ","pages":"Article 100641"},"PeriodicalIF":4.6,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49741870","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"An extension of the theory of technology dominance: Capturing the underlying causal complexity","authors":"Steve G. Sutton ,&nbsp;Vicky Arnold ,&nbsp;Matthew Holt","doi":"10.1016/j.accinf.2023.100626","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100626","url":null,"abstract":"<div><p>The Theory of Technology Dominance (TTD) provides a theoretical foundation for understanding how intelligent systems impact human decision-making. The theory has three phases with propositions related to (1) the foundations of reliance, (2) short-term effects on novice versus expert decision-making, and (3) long-term epistemological effects related to individual deskilling and profession-wide stagnation. In this theory paper, we propose an extension of TTD, that we refer to as TTD2, primarily to increase our theoretical understanding of how, why, and when the short-term and long-term effects on decision-making occur and why advances in technology design have exacerbated some weaknesses and eroded some benefits. Recently, researchers have called for reconsideration of how we design intelligent systems to mitigate the detrimental effects of technology; in TTD2 we provide a theory-based understanding for capturing the complexity underlying the occurrence of the effects.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"50 ","pages":"Article 100626"},"PeriodicalIF":4.6,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49747022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}