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Impact of ICT Innovative Momentum on Real-Time Accounting


  • 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)


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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    References listed on IDEAS

    1. Alles, Michael G. & Kogan, Alexander & Vasarhelyi, Miklos A., 2008. "Exploiting comparative advantage: A paradigm for value added research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 9(4), pages 202-215.
    2. Vasarhelyi, Miklos A. & Alles, Michael G., 2008. "The “now” economy and the traditional accounting reporting model: Opportunities and challenges for AIS research," International Journal of Accounting Information Systems, Elsevier, vol. 9(4), pages 227-239.
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    More about this item


    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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