IDEAS home Printed from https://ideas.repec.org/a/eme/medarp/medar-03-2021-1258.html
   My bibliography  Save this article

Four research pathways for understanding the role of smart technologies in accounting

Author

Listed:
  • Daniela Mancini
  • Rosa Lombardi
  • Madjid Tavana

Abstract

Purpose - This paper aims to study the role of smart technologies (e.g., artificial intelligence, Internet of Things, blockchain and analytics, among others) in the accounting environment (AE). In this context, the nuances of innovation generated by such technologies allow for tracing the merging trends in accounting research. Design/methodology/approach - This paper uses an integrated qualitative methodology composed of structured literature analysis and systematic literature analysis to study scientific papers published and stored in prominent databases from 2000 to 2020. This paper collected a data set sharing topics related to smart technologies and innovation in the AE. Findings - The primary findings reveal four research paths of innovation, impact, implication and intelligence in accounting research as follows: smart technologies as innovations to be managed; smart technologies as impacting tools affecting the AE in certain circumstances; smart technologies as a source generating relevant implications; and smart technologies as factors requiring new and updated knowledge, skills and abilities of actors. Originality/value - The joint investigation of the AE and smart technologies poses a milestone for future academic and professional accounting research. This paper proposes a new framework (SMATECHacc Framework) consisting of four pathways research that can be used by future researchers to consider and construct their own research designs.

Suggested Citation

  • Daniela Mancini & Rosa Lombardi & Madjid Tavana, 2021. "Four research pathways for understanding the role of smart technologies in accounting," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 29(5), pages 1041-1062, August.
    • Handle: RePEc:eme:medarp:medar-03-2021-1258
    DOI: 10.1108/MEDAR-03-2021-1258
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/MEDAR-03-2021-1258/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/MEDAR-03-2021-1258/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/MEDAR-03-2021-1258?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
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

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


    Cited by:

    1. Simone Pizzi & Giovanni Mastroleo & Andrea Venturelli & Fabio Caputo, 2024. "The digitalization of sustainability reporting processes: A conceptual framework," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 1040-1050, February.
    2. Daniela Mancini & Domenica Lavorato & Palmira Piedepalumbo, 2023. "Il contributo di Management Control alla ricerca su tecnologie digitali e sostenibilit?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 5-18.
    3. Diego Valentinetti & Michele A. Reaa, 2023. "Intelligenza artificiale e accounting: le possibili relazioni," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 93-116.

    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:eme:medarp:medar-03-2021-1258. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Emerald Support (email available below). General contact details of provider: .

    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.