The Routledge Companion to Accounting Information Systems

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Technologies underpinning Accounting Information Systems

Gerhard Kristandl

Introduction

It is now widely accepted that Information Technology (IT) has been, and still is, a major driver for accounting to become a knowledge service profession (Granlund, 2011). Accounting Information Systems (AIS) have grown into complex decision-support systems whilst increasing the speed and accuracy of more traditional accounting tasks (Mauldin and Ruchala, 1999). IT impacts the quality of the AIS (measured in terms of scope, timeliness, aggregation, reliability, flexibility and usefulness), which in turn impacts the quality of accounting information (Wisna, 2013). To become the enabling and empowering tool AIS are considered to be, they require technological ...