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Impact of ICT Innovative Momentum on Real-Time Accounting

Author

Listed:
  • Belfo Fernando

    () (Polytechnic Institute of Coimbra, ISCAC, Portugal; Centro Algoritmi, University of Minho, Portugal)

  • Trigo António

    () (Polytechnic Institute of Coimbra, ISCAC, Portugal; Centro Algoritmi, University of Minho, Portugal)

  • Estébanez Raquel Pérez

    () (School of Computer Science, Universidad Complutense de Madrid, Spain)

Abstract

Background: Enterprises are entering into the era of the real-time economy, also called the “now economy”, which can be characterized by a substantive acceleration of business measurement, assessment and decision processes. The real-time reporting, as a phenomenon of the now economy, presents a new challenge to the Accounting Information Systems. The current long wave of prosperity is characterized by an innovative momentum of ICT, with several disruptive innovations, far from being completely utilized.

Suggested Citation

  • Belfo Fernando & Trigo António & Estébanez Raquel Pérez, 2015. "Impact of ICT Innovative Momentum on Real-Time Accounting," Business Systems Research, Sciendo, vol. 6(2), pages 1-17, September.
  • Handle: RePEc:bit:bsrysr:v:6:y:2015:i:2:p:1-17
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    File URL: https://www.degruyter.com/view/j/bsrj.2015.6.issue-2/bsrj-2015-0007/bsrj-2015-0007.xml?format=INT
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    References listed on IDEAS

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    1. repec:eee:ijoais:v:9:y:2008:i:4:p:202-215 is not listed on IDEAS
    2. repec:eee:ijoais:v:9:y:2008:i:4:p:227-239 is not listed on IDEAS
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    More about this item

    Keywords

    real-time accounting; real-time reporting; accounting information system; ERP; disruptive innovations; M4;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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