International Journal of Accounting Information Systems最新文献

Government intervention or market incentives: which more effectively accelerates enterprise IT adoption in accounting systems? evidence from China’s financial shared service centers 政府干预还是市场激励：哪个更有效地加速企业在会计系统中采用IT ？来自中国金融共享服务中心的证据

IF 6 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-12-06 DOI: 10.1016/j.accinf.2025.100770

Yuan Qian

Under China’s policy interventions, the financial shared service center (FSSC), as an innovative application of information technology in corporate accounting systems, has shifted from being primarily market-driven to being jointly promoted by government policies and market forces. Using data from Chinese A-share listed companies from 2003 to 2022 and manually collected FSSC data, this study compares the effectiveness of government promotion versus market forces in driving FSSC implementation. We employ Cox proportional hazards models to investigate the drivers of firms establishing FSSCs. We find that state-owned enterprises (SOEs) establish FSSCs primarily in response to government promotion, whereas non-SOEs are motivated by market competition. Using propensity score matching and multi-period DID models, we find that FSSCs implemented by non-SOEs significantly improve financial reporting quality, whereas those established by SOEs show no measurable impact. These results hold after a series of robustness tests. Furthermore, cross-sectional analysis shows that the effectiveness of FSSCs is particularly pronounced in firms with more subsidiaries, wider geographic dispersion of subsidiaries, stronger subsidiary control, lower earnings management incentives, and adoption of robotic process automation (RPA), with such effects exclusively present in non-SOEs. Our results suggest that market-driven FSSCs generate substantive improvements, while government-promoted implementations fail to yield measurable outcomes. Therefore, when promoting FSSCs, the government needs to pay more attention to firms’ actual conditions and enhance follow-up supervision.

在中国的政策干预下，财务共享服务中心（FSSC）作为信息技术在企业会计系统中的创新应用，已经从主要由市场驱动转向由政府政策和市场力量共同推动。本研究利用2003年至2022年中国a股上市公司的数据和人工收集的FSSC数据，比较了政府推动和市场力量推动FSSC实施的有效性。我们采用Cox比例风险模型来研究企业建立fssc的驱动因素。我们发现国有企业建立金融服务中心主要是为了响应政府的推动，而非国有企业则是受到市场竞争的推动。利用倾向得分匹配和多期DID模型，我们发现非国有企业实施的金融监督管理体系显著提高了财务报告质量，而国有企业建立的金融监督管理体系没有显著的影响。经过一系列稳健性测试后，这些结果成立。此外，横断面分析表明，在拥有更多子公司、子公司地理分布更广、子公司控制更强、盈余管理激励更低、采用机器人过程自动化（RPA）的公司中，fssc的有效性尤为显著，而这种效果仅存在于非国有企业。我们的研究结果表明，市场驱动的fssc产生了实质性的改进，而政府推动的实施未能产生可衡量的结果。因此，政府在推进金融监督服务公司时，需要更多地关注企业的实际情况，加强后续监管。

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引用次数: 0

Artificial intelligence and accounting research: a framework and agenda 人工智能与会计研究：框架与议程

IF 6 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-11-15 DOI: 10.1016/j.accinf.2025.100760

Theophanis C. Stratopoulos , Victor Xiaoqi Wang

Recent advances in artificial intelligence, particularly generative AI (GenAI) and large language models (LLMs), are fundamentally transforming accounting research, creating both opportunities and competitive threats for scholars. This paper proposes a framework that classifies AI-accounting research along two dimensions: research focus (accounting-centric versus AI-centric) and methodological approach (AI-based versus traditional methods). We apply this framework to papers from the IJAIS special issue and recent AI-accounting research published in leading accounting journals to map existing studies and identify research opportunities. Using this same framework, we analyze how accounting researchers can leverage their expertise through strategic positioning and collaboration, revealing where accounting scholars’ strengths create the most value. We further examine how GenAI and LLMs transform the research process itself, comparing the capabilities of human researchers and AI agents across the entire research workflow. This analysis reveals that while GenAI democratizes certain research capabilities, it simultaneously intensifies competition by raising expectations for higher-order contributions where human judgment, creativity, and theoretical depth remain valuable. These shifts call for reforming doctoral education to cultivate comparative advantages while building AI fluency.

人工智能的最新进展，特别是生成式人工智能（GenAI）和大型语言模型（LLMs），正在从根本上改变会计研究，为学者们创造机会和竞争威胁。本文提出了一个框架，将人工智能会计研究分为两个维度：研究重点（以会计为中心与以人工智能为中心）和方法方法（基于人工智能与传统方法）。我们将这一框架应用于IJAIS特刊的论文和最近发表在主要会计期刊上的人工智能会计研究，以绘制现有研究并确定研究机会。利用同样的框架，我们分析了会计研究人员如何通过战略定位和合作来利用他们的专业知识，揭示了会计学者的优势在哪里创造了最大的价值。我们进一步研究了GenAI和llm如何改变研究过程本身，比较了人类研究人员和人工智能代理在整个研究工作流程中的能力。这一分析表明，虽然GenAI使某些研究能力民主化，但它同时通过提高对更高层次贡献的期望而加剧了竞争，在这些贡献中，人类的判断、创造力和理论深度仍然很有价值。这些转变要求改革博士教育，在培养人工智能流畅性的同时培养比较优势。

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引用次数: 0

Management accountants’ role transitions in IT projects: A job crafting perspective 管理会计师在IT项目中的角色转换：工作制作视角

IF 6 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-11-06 DOI: 10.1016/j.accinf.2025.100759

Dima Mohanna , Samuel Sponem , Camille Grange

This paper aims to explore how management accountants craft their roles to meet the demands of IT projects and examines the factors that may hinder this process. It uses the concept of job crafting to operationalize role transition theory and explore micro-level role transitions.

Using a multiple case study approach, based on interviews and focus groups involving IT managers and management accountants in 11 organizations, we show that to meet the demands of IT projects, management accountants engage in various forms of job crafting by altering the scope or nature of their tasks, their relationships, and by changing their perception of their work. They also take on additional tasks, create new relationships, and reframe the perception that they have of their job. These job crafting activities take them beyond the roles of bean counter or even business partner. This leads them to act as control architects that engage in promoting collaboration, facilitating knowledge transfer and skill development and creating a decentralized control network.

By examining the concrete micro-processes through which management accountants craft their roles, our research enriches the management accounting literature by moving beyond established role dichotomies and introducing the control architect as a novel form of role, while also advancing the role transition literature by showing how transitions unfold at the micro-level through job crafting.

本文旨在探讨管理会计师如何塑造他们的角色，以满足IT项目的需求，并检查可能阻碍这一过程的因素。本研究运用工作塑造的概念来运作角色转换理论，并探讨微观层面的角色转换。通过对11个组织的IT经理和管理会计师进行访谈和焦点小组的多案例研究，我们发现，为了满足IT项目的需求，管理会计师通过改变其任务的范围或性质、他们之间的关系以及改变他们对工作的看法，参与各种形式的工作制作。他们还承担额外的任务，建立新的关系，并重新定义他们对工作的看法。这些创造工作的活动使他们超越了会计甚至商业伙伴的角色。这导致他们充当控制架构师，参与促进协作，促进知识转移和技能开发，并创建分散的控制网络。通过研究管理会计师塑造其角色的具体微观过程，我们的研究超越了既定的角色二分法，并引入了控制架构师作为一种新的角色形式，从而丰富了管理会计文献，同时也通过展示如何通过工作塑造在微观层面展开转变，推进了角色转变文献。

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引用次数: 0

Strategic AI disclosures and legitimacy: Impression management in UK FTSE100 annual reports 战略性人工智能披露和合法性：英国富时100指数年度报告中的印象管理

IF 6 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-09-27 DOI: 10.1016/j.accinf.2025.100757

Nader Elsayed

By incorporating impression management strategies with legitimacy theory, this study investigates how UK FTSE100 corporations strategically communicate their AI disclosures to achieve, sustain, and/or restore legitimacy. It employs a mixed-methods content analysis to analyse textual AI data from the annual reports of 80 UK non-financial corporations listed in the FTSE100 index (2020 to 2023). Results reveal an increasing trend among UK corporations to disclose AI narratives. This study finds that FTSE100 corporations employ a blend of ‘assertive’ and ‘defensive’ impression management tactics in AI disclosures to influence stakeholder perceptions and maintain their legitimacy. Findings also indicate a significant post-crisis shift from defensive to assertive AI disclosures, underscoring how FTSE100 corporations strategically adapted their impression management tactics to reinforce pragmatic, moral, and cognitive legitimacy. This study contributes to the literature by demonstrating how impression‑management tactics shape AI legitimacy, offering practitioners strategies for transparent communication, informing legislators on ethical AI regulation, and enabling stakeholders to interpret AI disclosures as indicators of corporate conduct.

通过将印象管理策略与合法性理论相结合，本研究调查了英国富时100指数公司如何战略性地传达其人工智能披露，以实现、维持和/或恢复合法性。它采用混合方法内容分析，分析80家英国富时100指数（FTSE100 index）成份股非金融企业（2020年至2023年）年报中的文本人工智能数据。调查结果显示，英国企业披露人工智能叙事的趋势越来越明显。本研究发现，富时100指数成分股公司在人工智能披露中混合采用“自信”和“防御性”印象管理策略，以影响利益相关者的看法并保持其合法性。调查结果还表明，危机后的人工智能披露出现了从防御性到自信性的重大转变，这突显了富时100指数企业如何战略性地调整其印象管理策略，以加强务实、道德和认知的合法性。本研究通过展示印象管理策略如何塑造人工智能的合法性，为从业者提供透明沟通的策略，向立法者通报人工智能的道德监管，并使利益相关者能够将人工智能披露解释为企业行为的指标，从而为文献做出了贡献。

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引用次数: 0

The plight of digitalization: Technostress and accountants’ professional identity 数字化的困境：技术压力与会计的职业认同

IF 6 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-07-31 DOI: 10.1016/j.accinf.2025.100755

Muhammad Kaleem Khan , Umm E Farwa , Salman Zulfiqar , Shanshan Li , Inzamam Ul Haq

This paper explores the relationship between digitalization (DIG) and the professional identity (PI) of accountants through a moderated mediation model. Specifically, it examines the role of transformative learning (TL) as a mediator between DIG and PI and technostress (TS) as a moderator of the TL-PI relationship. Using time-lagged data collected from professional accountants, the study confirms that most of the hypothesized associations are supported, demonstrating that digitalization enhances accountants’ PI, with transformative learning mediating this link. Additionally, technostress positively moderates the relationship between TL and PI. The research offers significant implications for organizations undergoing digital transformation, highlighting the importance of investing in digital tools and fostering supportive learning environments to enhance the professional identity of accountants. It also underscores the need to manage technostress, which, when balanced, can facilitate professional growth. This study contributes to the accounting information systems literature by exploring how technological advancements and human factors, such as learning processes and stress, influence the accounting profession, offering novel insights for future research and practice.

本文通过一个有调节的中介模型，探讨了数字化与会计师职业认同之间的关系。具体来说，它检验了转型学习（TL）作为DIG和PI之间的中介作用，以及技术压力（TS）作为TL-PI关系的调节作用。利用从专业会计师那里收集的滞后数据，该研究证实了大多数假设的关联都得到了支持，表明数字化提高了会计师的PI，而变革性学习起到了中介作用。此外，技术应激正向调节TL与PI的关系。该研究为正在进行数字化转型的组织提供了重要启示，强调了投资于数字化工具和培育支持性学习环境的重要性，以提高会计师的职业身份。它还强调了管理技术压力的必要性，如果技术压力得到平衡，可以促进职业发展。本研究通过探讨技术进步和人为因素（如学习过程和压力）如何影响会计专业，为会计信息系统文献做出了贡献，为未来的研究和实践提供了新的见解。

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引用次数: 0

Exploring the role of digital governance: The effect of audit digitalization on firms’ internal control weaknesses in China 探索数字治理的作用：审计数字化对中国公司内部控制薄弱环节的影响

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-07-23 DOI: 10.1016/j.accinf.2025.100756

Wen Shi, Zenglian Zhang

Digitalization empowers government audits to develop the role of digital governance in the internal control audit. This study measures the digitalization progress of government audits from 2012 to 2022 through textual analysis and examines its role in corporate internal control as evidenced by the decreased occurrence and number of ICWs, especially in state-owned enterprises. Then, digital governance benefits from the joint efforts of government and social audits in the internal control audits. Further, the moderating tests expound on the complement effect of firm digitalization, R&D personnel investments, and analyst coverage. Our findings enrich the government audit literature and provide practical guidance on digital governance.

数字化使政府审计在内部控制审计中发挥数字治理的作用。本研究通过文本分析来衡量2012年至2022年政府审计的数字化进程，并考察其在企业内部控制中的作用，其证据是icw的发生和数量减少，特别是在国有企业。其次，数字治理得益于政府审计和社会审计在内部控制审计中的共同努力。进一步，调节检验阐述了企业数字化、研发人员投入和分析师覆盖率的互补效应。我们的研究结果丰富了政府审计文献，并为数字治理提供了实践指导。

引用次数: 0

A practical guide to implementing ChatGPT as a secondary coder in qualitative research 在定性研究中将ChatGPT作为辅助编码器实现的实用指南

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-07-15 DOI: 10.1016/j.accinf.2025.100754

Eva Blondeel, Patricia Everaert, Evelien Opdecam

Analyzing interview data provides in-depth insights into qualitative research topics, but is often a time-consuming and costly process. This research aims to enhance this process by leveraging transformative technologies influencing the accounting field, like ChatGPT. ChatGPT is capable of generating human-like text and performing text-based analyses by using a pre-trained model. Specifically, this research illustrates ChatGPT’s role as a secondary coder in deductive qualitative accounting research, analyzing interview transcripts using content analysis with a predefined coding scheme. Data was collected through semi-structured interviews with 36 business economics students. First, the primary researcher manually analyzed the data using a deductive approach. Next, a second human researcher and ChatGPT (ChatGPT-4o Plus) were appointed as secondary coders to independently verify and validate the coding. The paper demonstrates ChatGPT’s potential to assist in coding interview transcripts, emphasizing its role as a supplementary tool in qualitative research. The coding results from both secondary coders were compared with those of the primary human coder, revealing over 99% agreement for both secondary coders. In addition, a step-by-step illustration, best practices, prompts, and critical reflections are shared. This study serves as a foundational step in understanding and leveraging ChatGPT’s use in the analysis of interview transcripts.

分析访谈数据可以为定性研究主题提供深入的见解，但通常是一个耗时且昂贵的过程。本研究旨在通过利用影响会计领域的变革性技术（如ChatGPT）来加强这一过程。ChatGPT能够生成类似人类的文本，并通过使用预训练的模型执行基于文本的分析。具体来说，本研究说明了ChatGPT在演绎定性会计研究中作为二级编码器的作用，使用预定义编码方案的内容分析来分析访谈记录。数据是通过对36名商业经济学专业学生的半结构化访谈来收集的。首先，主要研究人员使用演绎法手动分析数据。接下来，第二名人类研究员和ChatGPT （ChatGPT- 40 Plus）被任命为第二编码器，独立验证和验证编码。本文展示了ChatGPT的潜力，以协助编码采访记录，强调其作为定性研究的补充工具的作用。将两个二级编码器的编码结果与主要人类编码器的编码结果进行比较，发现两个二级编码器的一致性超过99%。此外，还分享了逐步说明、最佳实践、提示和关键反思。这项研究是理解和利用ChatGPT在访谈记录分析中的使用的基础步骤。

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引用次数: 0

Unlocking bankruptcy clues: A novel sentence-based machine learning approach 解锁破产线索：一种新颖的基于句子的机器学习方法

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-07-12 DOI: 10.1016/j.accinf.2025.100751

Matthies Hesse , Thomas Loy

Our study examines the predictive power of Management Discussion and Analysis (MD&A) sections in the context of bankruptcy prediction. Leveraging contextual sentence embeddings from a pre-trained Transformer model (BERT), we introduce a novel prediction model designed to identify MD&A sentences associated with bankruptcies. Our sentence-level model is competitive with various document-level approaches, particularly when excluding boilerplate content. Furthermore, our sentence-level approach enhances model interpretability by uncovering high-risk topics such as performance deterioration, financial losses, and cost reductions. Lastly, we provide insights into critical high-risk disclosure patterns through structural and syntactical analysis.

我们的研究考察了破产预测背景下管理讨论和分析（MD&；A）部分的预测能力。利用来自预训练的Transformer模型（BERT）的上下文句子嵌入，我们引入了一种新的预测模型，旨在识别与破产相关的MD&； a句子。我们的句子级模型可以与各种文档级方法竞争，特别是在排除样板内容时。此外，我们的句子级方法通过揭示诸如性能恶化、财务损失和成本降低等高风险主题来增强模型的可解释性。最后，我们通过结构和句法分析提供了对关键高风险披露模式的见解。

引用次数: 0

Discriminative meets generative: Automated information retrieval from unstructured corporate documents via (large) language models 判别满足生成：通过（大型）语言模型从非结构化公司文档中自动检索信息

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-07-12 DOI: 10.1016/j.accinf.2025.100750

Sergej Levich , Lucas Knust

This paper demonstrates the potential of (large) language models to transform accounting practice and research by automating information retrieval from unstructured sources. While information retrieval in accounting has hitherto been predominantly addressed through handcrafted, rule-based systems, we have devised an approach based entirely on machine learning methods from the field of natural language processing (NLP). Specifically, we consider and contrast two modeling paradigms in NLP: discriminative modeling and generative modeling. In the former case, we fine-tune a language model pre-trained for multilingual, visually rich document understanding. In the latter, we apply prompting techniques to utilize a large language model (LLM) without prior training. We illustrate our approach by retrieving group ownership data from annual reports in Portable Document Format (PDF). We successfully retrieve group ownership information for both modeling paradigms, achieving a strong overall accuracy with a low percentage of false negatives. Furthermore, we consider the impact of different reporting languages and accounting standards.

本文展示了（大型）语言模型通过从非结构化资源中自动检索信息来改变会计实践和研究的潜力。虽然迄今为止，会计信息检索主要通过手工制作的、基于规则的系统来解决，但我们已经设计了一种完全基于自然语言处理（NLP）领域的机器学习方法的方法。具体来说，我们考虑并对比了NLP中的两种建模范式：判别建模和生成建模。在前一种情况下，我们对预先训练的语言模型进行微调，以用于多语言、视觉丰富的文档理解。在后者中，我们应用提示技术来利用大型语言模型（LLM），而无需事先训练。我们通过从可移植文档格式（PDF）的年度报告中检索集团所有权数据来说明我们的方法。我们成功地检索了两种建模范例的组所有权信息，实现了高总体准确性和低假阴性率。此外，我们还考虑了不同报告语言和会计准则的影响。

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引用次数: 0

The influence of misdirecting visual cues and alternative terminology on digital financial statement search efficiency: evidence from an eye tracking experiment 误导的视觉线索和替代术语对数字财务报表搜索效率的影响：来自眼动追踪实验的证据

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-07-09 DOI: 10.1016/j.accinf.2025.100753

Bachman P. Fulmer , Gregory J. Gerard

The widespread availability of digital financial statements across different platforms presents challenges related to potentially misdirecting visual cues and inconsistent terminology. This study employs a quasi-experimental design to analyze the influence of misdirecting visual cues and alternative terminology on attention during information search behavior, while also examining how accounting domain knowledge moderates these effects. All participants demonstrated more efficient search behavior over time, but the effect was moderated by accounting domain knowledge. Those with high accounting domain knowledge showed significantly greater performance improvements, underscoring the role of domain knowledge in the search process. Participants with high accounting domain knowledge searched more efficiently and adapted better to irrelevant cues and inconsistent terminology, illustrating the advantage of a cognitive schema even in a basic tabular search task.

数字财务报表在不同平台上的广泛可用性带来了与潜在的误导视觉线索和不一致的术语相关的挑战。本研究采用准实验设计来分析误导视觉线索和替代术语对信息搜索行为中注意力的影响，同时也研究了会计领域知识如何调节这些影响。随着时间的推移，所有参与者都表现出更有效的搜索行为，但这种效果受到会计领域知识的调节。具有较高会计领域知识的人表现出更大的绩效改善，强调了领域知识在搜索过程中的作用。具有较高会计领域知识的参与者更有效地搜索，并更好地适应不相关的线索和不一致的术语，说明认知模式即使在基本的表格搜索任务中也具有优势。

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引用次数: 0