November 2022
Intermediate to advanced
386 pages
16h 55m
English
book
The Routledge Handbook of Accounting Information Systems, 2nd Edition
by Erik Strauss, Martin Quinn
Content preview from The Routledge Handbook of Accounting Information Systems, 2nd Edition
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19 INTEGRATING AIS AND CONTEMPORARY TECHNOLOGIES
Brenda Clerkin and Danielle McConville
Introduction
In this chapter, we explore four contemporary technologies – data analytics, artificial intelligence (AI), robotic process automation (RPA) and blockchain – and their integration with accounting information systems (AIS) – see also some earlier chapters. We consider AIS as including the data, human actors, software, hardware, processes and controls that work together to record accounting transactions, prepare financial statements and support decision making. Each technology will be discussed, in turn, including a definition from current literature, how the technology has been/may be integrated into AIS and the ...
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