November 2022
Intermediate to advanced
386 pages
16h 55m
English
Pierangelo Rosati and Victoria Paulsson
Accounting is typically seen as a slow-paced and conservative industry. Despite such a reputation, the accounting discipline and the role of accountants have both changed significantly over time (Baldvinsdottir et al., 2009; Kokina et al., 2021). Boyns & 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 a system, which takes the name of accounting information systems (AIS). The scope of ...
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