Accounting Information Systems and how to prepare for Digital Transformation

Authored by: Sven-Volker Rehm

The Routledge Companion to Accounting Information Systems

Print publication date:  December  2017
Online publication date:  December  2017

Print ISBN: 9781138125865
eBook ISBN: 9781315647210
Adobe ISBN:

10.4324/9781315647210-6

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Abstract

The recent appearance of the term “Digital Transformation” has fundamentally impacted the discourse on business practices (Bharadwaj et al., 2013; Majchrzak et al., 2016). Popular perception defines Digital Transformation as an endeavour of integrating and exploiting new digital technologies, bringing about changes to a firm’s business model, product/service offerings, and business processes (Mathrani et al., 2013; Hess et al., 2016). Among the various changes that might appear, including technology use and modifications to organizational structures and processes, changes to the value creation model and its related financial tenets are particularly imminent (Hess et al., 2016). In this way, Digital Transformation provides the impetus to reconsider the very nature of AIS in their purpose to manage data and information to be used by decision-makers in accounting and finance functions, and to contribute to strategy implementation and internal control of the enterprise.

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