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 IINTRODUCTION
1Accounting and information systems2
Julia A. Smith

PART IIPLANNING AND DESIGN IN INFORMATION SYSTEM RESEARCH
2Management Accounting Change and Information Systems: key themes
from the literature19
Martin Quinn and Danielle McConville
3Enterprise Resource Planning Systems35
Tiago Cardão-Pito
4Enterprise resource planning systems as a tool for standardisation,
centralisation, and control: Insights from the qualitative accounting literature50
Matt Kaufman and Erica Wagner

PART III USING INFORMATION TO SUPPORT DECISIONS
5Using accounting information to support venture capital decisions68
Tibah Al Harbi, Renzo Cordina and David Power
6Non-accounting patent data and venture capital investment in the
United Kingdom84
Julia A. Smith and Renzo Cordina
7Information flow and investment decision-making in equity crowdfunding98
Catherine Deffains-Crapsky and Abdel Malik Ola

PART IV USING INFORMATION TO CONTROL AND MANAGE BEHAVIOUR
8Development of costing systems as a process not outcome: A field study of Patient Level Information and Costing Systems (PLICS) in UK
healthcare118
Christopher S. Chapman and Anja Kern
9Mobilising accounting information systems in mergers and acquisitions135
Marjo Väisänen and Janne Järvinen
10Measuring the effectiveness of the accounting information system in the
Malaysian federal government152
Sharinah Binti Puasa and Julia A. Smith

PART VPRACTICAL APPLICATIONS OF ACCOUNTING INFORMATION SYSTEM RESEARCH
11Going concern audit opinion: Reducing information asymmetry173
Dusica Stevcevska Srbinoska
12Digital platforms in a hotel’s performance measurement and
management: A sociomateriality perspective193
Sung Hwan Chai
13The relationship between accounting information systems and digital
public services: The case of Croatia208
Ana Novak, Ana Rep and Katarina Žager
14Exploring accountability in an entrepreneurial firm223
Jiafin Li, Julia A. Smith and Gavin C. Reid

PART VI TECHNOLOGICAL DEVELOPMENTS
15The role of Artificial Intelligence in accounting249
Andrew Skidmore and Julia A. Smith
16Internet-based technologies, accounting processes, and management
control systems264
Vikash Kumar Sinha, David Derichs and Teemu Malmi
17The impact of advancing technologies on the requirement for a human
workforce in accounting287
Victoria McKinlay and Julia A. Smith

Index