Accounting and information systems

This chapter introduces the reader to the research handbook on accounting and information systems. It discusses the nature of the research that is contained in each of the seventeen chapters. The chapter follows the structure given by the separate parts of the handbook, introducing recent and relevant literature, and covering the themes of: planning and design in information system research; the use of information in supporting managerial decisions; the use of information for controlling and managing behaviour in different settings; practical applications of accounting information systems research; and technological developments and their impact on accounting and information systems. It raises the most contemporary issues relevant to the professional accountant by reference to research, and prompts the reader to consider new research opportunities arising from an understanding of the literature and current context of the accountant’s role in organisations.