Accounting Information Systems: Tradition and Future Directions

Abstract:

This article reflects about current and future role of Accounting Information Systems by analysing the main responsibilities of accountants and financial professionals. While several of these responsibilities are already suitably supported by traditional technology answers, others represent challenges that do still not have appropriate responses and therefore deserve to be the focus of future research. This work foresees future technological answers to Accounting domain challenges, like external and compliance reporting. The identified technologies include web services, mobile devices, cloud computing, environmental scanning, business intelligence, enterprise application integration, business process management, computer assisted auditing tools and techniques and big data.

Keywords: accounting; management information systems, accounting information systems, mobile devices, cloud computing, environmental scanning, business intelligence, enterprise application integration, business process management, computer assisted auditing tools and techniques