IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v58y2018i2p315-339.html
   My bibliography  Save this article

The changing technological environment and the future of behavioural research in accounting

Author

Listed:
  • Vicky Arnold

Abstract

In an era where the pace of change continues to escalate, behavioural research provides an ongoing avenue for explaining the likely effects of emergent changes on decision†making by providers, users and assurers of accounting information, and for providing ex ante enlightenment for policy†makers. The purpose of this discussion is to identify contemporary changes affecting the accounting environment, discuss the potential impact to individual and organisational decision†making, and explore how behavioural research can be utilised to examine these changes. Specifically, this discussion focuses on the impact that technological changes have had on financial reporting, external auditing and managerial accounting, with an eye towards the potential for these changes to radically alter the future of accounting and auditing research.

Suggested Citation

  • Vicky Arnold, 2018. "The changing technological environment and the future of behavioural research in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 315-339, June.
    • Handle: RePEc:bla:acctfi:v:58:y:2018:i:2:p:315-339
    DOI: 10.1111/acfi.12218
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/acfi.12218
    Download Restriction: no
    File URL: https://libkey.io/10.1111/acfi.12218?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Colin Ferguson & Poh‐Sun Seow, 2011. "Accounting information systems research over the past decade: Past and future trends," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 51(1), pages 235-251, March.
    2. Ravi Seethamraju, 2005. "Enterprise Resource Planning Systems — Implications for Managers and Management," Australian Accounting Review, CPA Australia, vol. 15(37), pages 90-96, November.
    3. Wai Fong Chua & Habib Mahama, 2007. "The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 47-86, March.
    4. Vincent E. Owhoso & William F. Messier, Jr. & John G. Lynch, Jr., 2002. "Error Detection by Industry‐Specialized Teams during Sequential Audit Review," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 883-900, June.
    5. Trotman, Kt, 1985. "The Review Process And The Accuracy Of Auditor Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 740-752.
    6. Ting Sun & Michael Alles & Miklos A. Vasarhelyi, 2015. "Adopting continuous auditing: A cross-sectional comparison between China and the United States," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(2), pages 176-204, February.
    7. Miklos A. Vasarhelyi & Silvia Romero, 2014. "Technology in audit engagements: a case study," Managerial Auditing Journal, Emerald Group Publishing, vol. 29(4), pages 350-365, April.
    8. Louis Beaubien, 2013. "Technology, change, and management control: a temporal perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(1), pages 48-74, January.
    9. Trotman, Kt & Yetton, Pw, 1985. "The Effect Of The Review Process On Auditor Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 256-267.
    10. Janvrin, Diane & Mascha, Maureen Francis, 2014. "The financial close process: Implications for future research," International Journal of Accounting Information Systems, Elsevier, vol. 15(4), pages 381-399.
    11. Seow, Poh-Sun, 2011. "The effects of decision aid structural restrictiveness on decision-making outcomes," International Journal of Accounting Information Systems, Elsevier, vol. 12(1), pages 40-56.
    12. Alex Richardson & Shirley Gregor & Richard Heaney, 2012. "Using decision support to manage the influence of cognitive abilities on share trading performance," Australian Journal of Management, Australian School of Business, vol. 37(3), pages 523-541, December.
    13. Tatiana Mazza & Stefano Azzali & Luca Fornaciari, 2014. "Audit quality of outsourced information technology controls," Managerial Auditing Journal, Emerald Group Publishing, vol. 29(9), pages 837-862, September.
    14. Mikes, Anette, 2011. "From counting risk to making risk count: Boundary-work in risk management," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 226-245.
    15. Vicky Arnold & Philip A. Collier & Stewart A. Leech & Steve G. Sutton & Andrew Vincent, 2013. "Incase: Simulating Experience To Accelerate Expertise Development By Knowledge Workers," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 20(1), pages 1-21, January.
    16. Cho, Charles H. & Roberts, Robin W., 2010. "Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation," International Journal of Accounting Information Systems, Elsevier, vol. 11(1), pages 1-16.
    17. Lee, Jessica & Elbashir, Mohamed Z. & Mahama, Habib & Sutton, Steve G., 2014. "Enablers of top management team support for integrated management control systems innovations," International Journal of Accounting Information Systems, Elsevier, vol. 15(1), pages 1-25.
    18. Kim Langfield‐Smith & Michelle R Greenwood, 1998. "Developing Co‐operative Buyer–Supplier Relationships: A Case Study of Toyota," Journal of Management Studies, Wiley Blackwell, vol. 35(3), pages 331-353, May.
    19. Mary B. Curtis & Elizabeth A. Payne, 2014. "Modeling voluntary CAAT utilization decisions in auditing," Managerial Auditing Journal, Emerald Group Publishing, vol. 29(4), pages 304-326, April.
    20. Carlin Dowling & Stewart a. Leech, 2014. "A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior," Contemporary Accounting Research, John Wiley & Sons, vol. 31(1), pages 230-252, March.
    21. Peter Booth & Zoltan Matolcsy & Bernhard Wieder, 2000. "The Impacts of Enterprise Resource Planning Systems on Accounting Practice – The Australian Experience," Australian Accounting Review, CPA Australia, vol. 10(22), pages 4-18, November.
    22. Jean‐Lin Seow, 2009. "Cue usage in financial statement fraud risk assessments: effects of technical knowledge and decision aid use," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 183-205, March.
    23. Phillip Cobbin & Graeme Dean & Cameron Esslemont & Patrick Ferguson & Monica Keneley & Brad Potter & Brian West, 2013. "Enhancing the Accessibility of Accounting and Business Archives: The Role of Technology in Informing Research in Accounting and Business," Abacus, Accounting Foundation, University of Sydney, vol. 49(3), pages 396-422, September.
    24. Power, Michael, 2009. "The risk management of nothing," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 849-855, August.
    25. Srivastava, Rajendra P. & Kogan, Alexander, 2010. "Assurance on XBRL instance document: A conceptual framework of assertions," International Journal of Accounting Information Systems, Elsevier, vol. 11(3), pages 261-273.
    26. Sing What Tee & Paul L. Bowen & Peta Doyle & Fiona H. Rohde, 2007. "Factors influencing organizations to improve data quality in their information systems," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(2), pages 335-355, June.
    27. Alles, Michael & Piechocki, Maciej, 2012. "Will XBRL improve corporate governance?," International Journal of Accounting Information Systems, Elsevier, vol. 13(2), pages 91-108.
    28. Sutton, Steve G. & Holt, Matthew & Arnold, Vicky, 2016. "“The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 22(C), pages 60-73.
    29. Peters, Matt D. & Wieder, Bernhard & Sutton, Steve G. & Wakefield, James, 2016. "Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage," International Journal of Accounting Information Systems, Elsevier, vol. 21(C), pages 1-17.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hemling, Lars & Plesner Rossing, Jacob Christian & Hoffjan, Andreas, 2022. "The use of information technology for international transfer pricing in multinational enterprises," International Journal of Accounting Information Systems, Elsevier, vol. 44(C).
    2. Yasheng Chen & Xian Huang & Zhuojun Wu, 2023. "From natural language to accounting entries using a natural language processing method," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 3781-3795, December.
    3. Grégory Jemine & François-Régis Puyou & Florence Bouvet, 2024. "Technological innovation and the co-production of accounting services in small accounting firms," Post-Print hal-04325739, HAL.
    4. Jie Zhou, 2020. "Does one size fit all? Evidence on XBRL adoption and 10‐K filing lag," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 3183-3213, September.
    5. Mohamed Z. Elbashir & Steve G. Sutton & Habib Mahama & Vicky Arnold, 2021. "Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1775-1814, April.
    6. Nanja Kroon & Maria do Céu Alves & Isabel Martins, 2021. "The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A Systematic Literature Review," JOItmC, MDPI, vol. 7(3), pages 1-27, June.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Rikhardsson, Pall & Yigitbasioglu, Ogan, 2018. "Business intelligence & analytics in management accounting research: Status and future focus," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 37-58.
    2. Koreff, Jared & Weisner, Martin & Sutton, Steve G., 2021. "Data analytics (ab) use in healthcare fraud audits," International Journal of Accounting Information Systems, Elsevier, vol. 42(C).
    3. Fábio Albuquerque & Paula Gomes Dos Santos, 2023. "Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools," FinTech, MDPI, vol. 2(2), pages 1-27, April.
    4. Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
    5. Causholli, Monika & Floyd, Theresa & Jenkins, Nicole Thorne & Soltis, Scott M., 2021. "The ties that bind: Knowledge-seeking networks and auditor job performance," Accounting, Organizations and Society, Elsevier, vol. 92(C).
    6. Arnold, Vicky & Collier, Philip A. & Leech, Stewart A. & Rose, Jacob M. & Sutton, Steve G., 2023. "Can knowledge based systems be designed to counteract deskilling effects?," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
    7. Kocsis, David, 2019. "A conceptual foundation of design and implementation research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
    8. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
    9. Elizabeth Sheedy & Dominic S. B. Canestrari‐Soh, 2023. "Does executive accountability enhance risk management and risk culture?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4093-4124, December.
    10. Christiansen, Ulrik & Thrane, Sof, 2014. "The prose of action: The micro dynamics of reporting on emerging risks in operational risk management," Scandinavian Journal of Management, Elsevier, vol. 30(4), pages 427-443.
    11. Simon Ashby & Trevor Buck & Stephanie Nöth-Zahn & Thomas Peisl, 2018. "Emerging IT Risks: Insights from German Banking," The Geneva Papers on Risk and Insurance - Issues and Practice, Palgrave Macmillan;The Geneva Association, vol. 43(2), pages 180-207, April.
    12. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
    13. Emmanuel Laffort & Nicolas Dufour, 2019. "Fraud phenomenon seen from Luhmann's systemic perspective," Working Papers hal-02010162, HAL.
    14. E. Michael Bamber & Joseph H. Bylinski, 1987. "The effects of the planning memorandum, time pressure and individual auditor characteristics on audit managers' review time judgments," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 127-143, September.
    15. Andrea Kampmann & Burkhard Pedell, 2022. "Using Storytelling to Promote Organizational Resilience: An Experimental Study of Different Forms of Risk Communication," Schmalenbach Journal of Business Research, Springer, vol. 74(4), pages 695-725, December.
    16. Meidell, Anita & Kaarbøe, Katarina, 2017. "How the enterprise risk management function influences decision-making in the organization – A field study of a large, global oil and gas company," The British Accounting Review, Elsevier, vol. 49(1), pages 39-55.
    17. Crovini, Chiara & Ossola, Giovanni & Britzelmaier, Bernd, 2021. "How to reconsider risk management in SMEs? An Advanced, Reasoned and Organised Literature Review," European Management Journal, Elsevier, vol. 39(1), pages 118-134.
    18. Chiu, Victoria & Liu, Qi & Muehlmann, Brigitte & Baldwin, Amelia Annette, 2019. "A bibliometric analysis of accounting information systems journals and their emerging technologies contributions," International Journal of Accounting Information Systems, Elsevier, vol. 32(C), pages 24-43.
    19. Mahama, Habib & Elbashir, Mohamed Z. & Sutton, Steve G. & Arnold, Vicky, 2016. "A further interpretation of the relational agency of information systems: A research note," International Journal of Accounting Information Systems, Elsevier, vol. 20(C), pages 16-25.
    20. Jennifer Kunz & Mathias Heitz, 2021. "Banks’ risk culture and management control systems: A systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 32(4), pages 439-493, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:58:y:2018:i:2:p:315-339. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/aaanzea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.