Information Technology and Accounting Dissertation

International Record of Control, Economics and Finance, Vol. 1, No . 1, 06, 2010 2010-023X

Information Technology roles in Accounting Tasks – A Multiple-case Study Helen do Céu Gaspar Alves

accounting, the partnership between THAT and accounting has been researched relatively little” (Granlund, 2007: 3). Based upon a materials review of before research and empirical research we conclude that there is an extremely limited know-how about the impact of the most recent THAT developments in the accounting field (Granlund, 2007). Although IT clearly plays a significant role in accounting (Efendi et ing., 2006) and management control (Dechow ou al., 2007), this marriage has not been analyzed enough. Existing research has concentrated mostly for the relation between IT expenditure and business performance (Melville et approach., 2004; Huang et al., 2006), particularly in studies that make an effort to measure the standard of IT expense and company productivity (Dedrick et 's., 2003) or use the financial go back on IT assets (Dehning & Richardson, 2002). But , empirical studies evaluating the relationship between IT and performance have reported mixed conclusions (Dedrick ou al., the year 2003; Melville et al., 2004). As well as conflicting results suggest that there is no immediate relationship among IT investments and organization performance (Yongmei et 's., 2008). Therefore , the relationship between IT and firm overall performance seems to be more complicated than recently theorized (Stoel & Muhanna, 2009). The goal of this daily news is to target specifically for the effects of IT related organizational changes for the management accounting function. All of us will strive to prepare the management accounting profession pertaining to the challenges which It is going to pose, and contribute to the physique of knowledge gonna what extent IT affects the ability to resolve different accounting tasks. Hence, we will attempt to measure the impact from it usage in accountant responsibilities.

Abstract—Nowadays the corporate world is changing at a faster and faster rate. The reasons provided for this is usually globalization, highs information technology (IT) investments plus the rapid pace of scientific change. Companies are reacting in different methods and at diverse rates for the wide range of THAT based chances and stresses. The purpose of this paper is always to focus on the consequences of IT related organizational improvements on the managing accounting function and to contribute to the body of knowledge about to what extent THIS affects the cabability to solve accounting tasks. The relationship between THAT and accounting practices was investigated qualitatively using six case studies and we will measure the impact of IT on accountants' tasks. The findings recommend a tendency for change plus the decentralization of accounting jobs. Index Terms—Accounting, Accounting Info Systems, Financial Documents, I . t, Management Data System.

I. INTRODUCTION At present the business world is definitely changing at a faster and quicker pace. The reasons given in this is globalization, highs THIS investments and the rapid tempo of technological change in mixture with increasing costs of research and development (Frishamar, 2002). The role info technology (IT) has altered over the last many years (Teng & Calhoun, 1996) to become an important part of just how companies manage and control their resources. Organizations are responding in different ways and at different costs to the wide range of IT primarily based opportunities and pressures (Johnson et al., 1986). Decisions regarding the building of specialized IT structures should be closely linked to decisions made in building the THIS organisation that should be linked to the organisational design of the business itself. Therefore, " I . t plays a crucial role in modern organization, especially about the accounting function” (Efendi ain al, 2006: 117). THAT have substantially transformed the size of business and accounting practice (Hunton, 2002). " The original interest in the relationships between...

References: Foreign Journal of Trade, Economics and Financial, Vol. one particular, No . 1, June, 2010 2010-023X

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