Information Technology and Accounting
International Journal of Trade, Economics and Finance, Vol. 1, No. 1, June, 2010 2010-023X
Information Technology roles in Accounting Tasks – A Multiple-case Study
Maria do Céu Gaspar Alves accounting, the relationship between IT and accounting has been studied relatively little” (Granlund, 2007:3). Based on a literature review of earlier research and empirical studies we conclude that there is a very limited knowledge about the impact of the most recent IT developments in the accounting field (Granlund, 2007). Although IT clearly plays an important role in accounting (Efendi et al., 2006) and management control (Dechow et al., 2007), this relationship has not been studied enough. Existing research has focused mostly on the relation between IT investment and company performance (Melville et al., 2004; Huang et al., 2006), notably in studies that attempt to measure the level of IT investment and company productivity (Dedrick et al., 2003) or even the financial return on IT investments (Dehning & Richardson, 2002). But, empirical studies examining the relationship between IT and performance have reported mixed findings (Dedrick et al., 2003; Melville et al., 2004). As well as conflicting results suggest that there is no direct relationship between IT investments and firm performance (Yongmei et al., 2008). So, the relationship between IT and firm performance seems to be more complex than previously theorized (Stoel & Muhanna, 2009). The purpose of this paper is to focus specifically on the effects of IT related organizational changes on the management accounting function. We will seek to prepare the management accounting profession for the challenges which IT will pose, and to contribute to the body of knowledge about to what extent IT affects the ability to solve different accounting tasks. Hence, we will try to measure the impact of IT usage on accountant tasks.
Abstract—Nowadays the business world is changing at a faster and faster pace. The reasons given
Information Technology roles in Accounting Tasks – A Multiple-case Study
Maria do Céu Gaspar Alves accounting, the relationship between IT and accounting has been studied relatively little” (Granlund, 2007:3). Based on a literature review of earlier research and empirical studies we conclude that there is a very limited knowledge about the impact of the most recent IT developments in the accounting field (Granlund, 2007). Although IT clearly plays an important role in accounting (Efendi et al., 2006) and management control (Dechow et al., 2007), this relationship has not been studied enough. Existing research has focused mostly on the relation between IT investment and company performance (Melville et al., 2004; Huang et al., 2006), notably in studies that attempt to measure the level of IT investment and company productivity (Dedrick et al., 2003) or even the financial return on IT investments (Dehning & Richardson, 2002). But, empirical studies examining the relationship between IT and performance have reported mixed findings (Dedrick et al., 2003; Melville et al., 2004). As well as conflicting results suggest that there is no direct relationship between IT investments and firm performance (Yongmei et al., 2008). So, the relationship between IT and firm performance seems to be more complex than previously theorized (Stoel & Muhanna, 2009). The purpose of this paper is to focus specifically on the effects of IT related organizational changes on the management accounting function. We will seek to prepare the management accounting profession for the challenges which IT will pose, and to contribute to the body of knowledge about to what extent IT affects the ability to solve different accounting tasks. Hence, we will try to measure the impact of IT usage on accountant tasks.
Abstract—Nowadays the business world is changing at a faster and faster pace. The reasons given
References: International Journal of Trade, Economics and Finance, Vol. 1, No. 1, June, 2010 2010-023X [4] [5] [6] [7] [8] [9] Chien S