The Routledge Handbook of Accounting Information Systems (2^nd Ed.) Routledge International Handbooks Series

The Routledge Handbook of Accounting Information Systems is a prestige reference work offering a comprehensive overview of the state of current knowledge and emerging scholarship in the discipline of AIS.

The pace of technological-driven change is rapid, and this revised edition provides a deeper focus on the technical underpinnings and organisational consequences of accounting information systems. It has been updated to capture the changes in technology since the previous edition. It now includes chapters and scholarly thought on artificial intelligence, predictive analytics and data visualisation, among others. Contributions from an international cast of authors provide a balanced overview of established and developing themes, identifying issues and discussing relevant debates. The chapters are analytical and engaging. Many chapters include cases or examples, and some provide additional resources for readers. The chapters also provide a reflection on where the research agenda is likely to advance in the future.

This is a complete and indispensable guide for students and researchers in accounting and accounting information systems, academics and students seeking convenient access to an unfamiliar area, as well as established researchers seeking a single repository on the current debates and literature in the field.

Part I: The Accounting Information Systems discipline 1. Introduction to Accounting Information Systems 2. The evolution of Accounting Information Systems 3. Technologies underpinning Accounting Information Systems 4. Developing Information Systems for the Contemporary Accounting Profession: Challenges and Recommendations 5. AIS as a catalyst for change Part II: Organisational effects of Accounting Information Systems 6. Clarifying Digitalisation: Strategy, Transformation, and Implementation 7. Accounting Information Systems and decision making 8. Accounting information systems and continuous improvement 9. The Dynamics of Artificial Intelligence in Accounting Organisations: A Structuration Perspective 10. Outsourcing of Accounting Information Systems 11. Technological developments and new hybrid roles in accounting and finance 12. Predictive analytics in accounting information systems 13. Coding Skills for Accountants 14. Novel visualization techniques to understand AIS data Part III: Controlling Accounting Information Systems 15. Data security and quality 16. Continuous auditing: developments and challenges 17. The Status of Robotic Process Automation 18. Accounting Information Systems: Supporting Business Strategy Part IV: Future directions of Accounting Information Systems 19. Integrating AIS and contemporary technologies 20. Technology, the future and us 21. AIS: Challenges to technology implementation 22. New developments in information technology: a call for action

Erik Strauss is Professor of Accounting and Control at Witten/Herdecke University, Witten, Germany.

Martin Quinn is Professor of Management Accounting & Accounting History at Queen's Management School, Queen's University, Belfast, Northern Ireland.