December 2017
Intermediate to advanced
332 pages
14h 1m
English
Content preview from The Routledge Companion to Accounting Information Systems
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Accountants’ roles and accounting-related technologies
Introduction
This chapter discusses how the roles of accountants in organisations have been and may continue to be affected by developments in information systems (IS), and accounting and integrated systems in particular. Our examination spans across both financial accountants’ and management accountants’/controllers’ roles (Gerdin et al., 2014), rebalancing the literature with greater attention to the latter. Many researchers characterised management accountants’ roles and their evolution and explanatory factors, with recent attention on the shift from being a “bean counter” to becoming a “business partner” (for example, Burns et al., 2014; Byrne and Pierce, 2007; Goretzki ...
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