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Information Technology and Accounting

In: Computers and Technology

Submitted By johnnyjayce
Words 4110
Pages 17
International Journal of Trade, Economics and Finance, Vol. 1, No. 1, June, 2010

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

Abstract—Nowadays the business world is changing at a faster and faster pace. The reasons given for this is globalization, highs information technology (IT) investments and the rapid pace of technological change. Organizations are responding in different ways and at different rates to the wide range of IT based opportunities and pressures. The purpose of this paper is to focus on the effects of IT related organizational changes on the management accounting function and to contribute to the body of knowledge about to what extent IT affects the ability to solve accounting tasks. The relationship between IT and accounting practices was investigated qualitatively using six case studies and we will measure the impact of IT on accountants’ tasks. The findings suggest a tendency for change and the decentralization of accounting tasks.
Index Terms—Accounting, Accounting Information Systems,
Financial Documents, Information Technology, Management
Information System.

Nowadays the business world is changing at a faster and faster pace. The reasons given for this is globalization, highs
IT investments and the rapid pace of technological change in combination with escalating costs of research and development (Frishamar, 2002). The role of information technology (IT) has shifted over the last decades (Teng &
Calhoun, 1996) to become an important part of how companies manage and control their resources.
Organizations are responding in different ways and at different rates to the wide range of IT based opportunities and pressures (Johnson et al., 1986). Decisions regarding the building of technical IT architecture should be closely linked...

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