Research Handbook on Accounting and Information Systems

Edited by Julia A. Smith, Reader in Accounting & Finance, Strathclyde Business School, University of Strathclyde, Glasgow, UK

• Contents:PART IINTRODUCTION1Accounting and information systems2Julia A. SmithPART IIPLANNING AND DESIGN IN INFORMATION SYSTEM RESEARCH2Management Accounting Change and Information Systems: key themesfrom the literature19Martin Quinn and Danielle McConville3Enterprise Resource Planning Systems35Tiago Cardão-Pito4Enterprise resource planning systems as a tool for standardisation,centralisation, and control: Insights from the qualitative accounting literature50Matt Kaufman and Erica WagnerPART III USING INFORMATION TO SUPPORT DECISIONS5Using accounting information to support venture capital decisions68Tibah Al Harbi, Renzo Cordina and David Power6Non-accounting patent data and venture capital investment in theUnited Kingdom84Julia A. Smith and Renzo Cordina7Information flow and investment decision-making in equity crowdfunding98Catherine Deffains-Crapsky and Abdel Malik OlaPART IV USING INFORMATION TO CONTROL AND MANAGE BEHAVIOUR8Development of costing systems as a process not outcome: A field study of Patient Level Information and Costing Systems (PLICS) in UKhealthcare118Christopher S. Chapman and Anja Kern9Mobilising accounting information systems in mergers and acquisitions135Marjo Väisänen and Janne Järvinen10Measuring the effectiveness of the accounting information system in theMalaysian federal government152Sharinah Binti Puasa and Julia A. SmithPART VPRACTICAL APPLICATIONS OF ACCOUNTING INFORMATION SYSTEM RESEARCH11Going concern audit opinion: Reducing information asymmetry173Dusica Stevcevska Srbinoska12Digital platforms in a hotel’s performance measurement andmanagement: A sociomateriality perspective193Sung Hwan Chai13The relationship between accounting information systems and digitalpublic services: The case of Croatia208Ana Novak, Ana Rep and Katarina Žager14Exploring accountability in an entrepreneurial firm223Jiafin Li, Julia A. Smith and Gavin C. ReidPART VI TECHNOLOGICAL DEVELOPMENTS15The role of Artificial Intelligence in accounting249Andrew Skidmore and Julia A. Smith16Internet-based technologies, accounting processes, and managementcontrol systems264Vikash Kumar Sinha, David Derichs and Teemu Malmi17The impact of advancing technologies on the requirement for a humanworkforce in accounting287Victoria McKinlay and Julia A. SmithIndex

‘A highly current and comprehensive book providing analyses and insightful views in relation to the latest research in the area. The reader is not only exposed to academic investigations but also to grounded issues from cases and illustrations that will benefit practitioners and executives.’