2nd Edition

The Routledge Handbook of Accounting Information Systems

Edited By Erik Strauss, Martin Quinn Copyright 2023
    386 Pages 54 B/W Illustrations
    by Routledge

    386 Pages 54 B/W Illustrations
    by Routledge

    The Routledge Handbook of Accounting Information Systems is a prestige reference work offering a comprehensive overview of the state of current knowledge and emerging scholarship in the discipline of AIS.

    The pace of technological-driven change is rapid, and this revised edition provides a deeper focus on the technical underpinnings and organisational consequences of accounting information systems. It has been updated to capture the changes in technology since the previous edition. It now includes chapters and scholarly thought on artificial intelligence, predictive analytics and data visualisation, among others. Contributions from an international cast of authors provide a balanced overview of established and developing themes, identifying issues and discussing relevant debates. The chapters are analytical and engaging. Many chapters include cases or examples, and some provide additional resources for readers. The chapters also provide a reflection on where the research agenda is likely to advance in the future.

    This is a complete and indispensable guide for students and researchers in accounting and accounting information systems, academics and students seeking convenient access to an unfamiliar area, as well as established researchers seeking a single repository on the current debates and literature in the field.

    List of Figures

    List of Tables

    List of Contributors

    Part 1. The Accounting Information Systems Discipline

    Chapter 1 Introduction to Accounting Information Systems

    Chapter 2 The Evolution of Accounting Information Systems

    Chapter 3 Technologies Underpinning Accounting Information Systems

    Chapter 4 Developing Information Systems for the Contemporary Accounting Profession: Challenges and Recommendations

    Chapter 5 AIS As a Catalyst for Change

    Part 2. Organisational Efects of Accounting Information Systems

    Chapter 6 Clarifying Digitalisation: Strategy, Transformation, and Implementation

    Chapter 7 Accounting Information Systems and Decision Making

    Chapter 8 Accounting Information Systems and Continuous Improvement

    Chapter 9 The Dynamics of Artificial Intelligence in Accounting Organisations: A Structuration Perspective

    Chapter 10 Outsourcing of Accounting Information Systems

    Chapter 11 Technological Developments and New Hybrid Roles in Accounting and Finance

    Chapter 12 Predictive Analytics in Accounting Information Systems

    Chapter 13 Coding Skills for Accountants

    Chapter 14 Novel Visualization Techniques to Understand AIS Data

    Part 3: Controlling Accounting Information Systems

    Chapter 15 Data Security and Quality

    Chapter 16 Continuous Auditing: Developments and Challenges

    Chapter 17 The Status of Robotic Process Automation

    Chapter 18 Accounting Information Systems: Supporting Business Strategy

    Part 4: Future Directions of Accounting Information Systems

    Chapter 19 Integrating AIS and Contemporary Technologies

    Chapter 20 Technology, the Future and Us

    Chapter 21 AIS: Challenges to Technology Implementation

    Chapter 22 New Developments in Information Technology: A Further Call for Action




    Erik Strauss is Professor of Accounting and Control at Witten/Herdecke University, Witten, Germany.

    Martin Quinn is Professor of Management Accounting & Accounting History at Queen's Management School, Queen's University, Belfast, Northern Ireland.

    'Brings together some key insights on the interface between accounting and information systems.' — Al Bhimani, London School of Economics, UK

    'This book provides a good introduction to AIS and the contemporary research that is being done on it. Given the growth and influence of AIS on our daily lives, as touched on within the chapters, it is timely that such a book be produced.' — Stephen Jollands, University of Exeter, UK

    'Finally a text that addresses the organizational aspects of AIS! Covering the most recent insights from multiple knowledge domains - change, integration, implementation, it is all there!' — Hanno Roberts, Norwegian Business School, Norway