The Routledge Companion to Accounting Information Systems

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Development of Accounting Information Systems over time

Pierangelo Rosati and Victoria Paulsson

Introduction

Accounting is typically seen as a slow-paced and conservative industry. Despite such a reputation, both the accounting discipline and the role of accountants have changed significantly over time (Baldvinsdottir et al., 2009). Boyns and Edwards (1997a, p. 21) state that “accounting is a discipline which may be seen, at a particular point in time, to encompass a body of ideas, a number of conventions, a set of available tools/techniques and a variety of actual practices”. All these components are embedded in Accounting Information Systems (AIS). The scope of AIS has expanded throughout history with the role of accountants, and as a consequence ...