International Journal of Accounting Information Systems最新文献

Financial transformation is a major organizational change that enterprises face today. Under the influence of information technologies, financial shared service mode has become a better option for enterprise financial transformation. Financial shared service mode has a positive or negative influence on the competitive advantage of enterprises under the promotion of internal and external factors. At the same time, the ever-changing complex environment makes the influence of financial shared service mode on the competitive advantage of enterprises more uncertain.

Based on organizational complexity theory, this paper uses both a multi-case study approach and a force field analysis to explore the influence mechanism of financial shared service mode on the competitive advantage of enterprises and constructs the force field model of the influence mechanism. Under the premise of being influenced by the driving forces and restraining forces in the force field model, this paper focuses on the moderating forces associated with organizational complexity on the relationship between financial shared service mode and competitive advantage.

The research shows, it is evident that the driving forces and restraining forces in the force field model exert dominant and restrictive effects on competitive advantage respectively through the financial shared service mode. It is vital to find that organizational complexity factors in the force filed model have moderating effect on the influence relationship between competitive advantage and financial shared service mode. Enterprises need to seek solutions to deal with organizational complexity factors under the joint influence of driving forces and restraining forces to maximize the positive influence of financial shared service mode on the competitive advantage of enterprises.

This study explores how government-adopted audit data analytic tools promote the abuse of power by auditors enabling politically sensitive processes that encourage industry-wide normalization of behavior. In an audit setting, we investigate how a governmental organization enables algorithmic decision-making to alter power relationships to effect organizational and industry-wide change. While prior research has identified discriminatory threats emanating from the deployment of algorithmic decision-making, the effects of algorithmic decision-making on inherently imbalanced power relationships have received scant attention. Our results provide empirical evidence of how systemic and episodic power relationships strengthen each other, thereby enabling the governmental organization to effect social change that might be too politically prohibitive to enact directly. Overall, the results suggest that there are potentially negative effects caused by the use of algorithmic decision-making and the resulting power shifts, and these effects create a different view of the level of purported success attained through auditor use of data analytics.

Given the increased emphasis on individual factors in knowledge management research, this study proposes a research model that examines the effects of personal information management capabilities and social-psychological factors on the knowledge-sharing intention of accounting professionals. The survey results from 136 accounting professionals reveal that both personal information management capabilities and perceived image can positively influence knowledge-sharing behavior. Conversely, reciprocity and loss of knowledge power do not exhibit a significant role in knowledge-sharing intentions. The comparison analyses between pre- and post-COVID-19 sample groups indicate similar results for the hypothesized relationships while there are notable mean differences in knowledge sharing intention, image and information processing capabilities. This study extends current research by incorporating personal information management capabilities to examine the power of the “individual” in knowledge sharing and offers timely evidence of accounting professionals’ personal knowledge management practices during the period of COVID-19. This study raises implications for researchers and practitioners interested in knowledge management in the accounting profession.

Cloud accounting represents a major disruptive technology for the accounting industry. This qualitative study used semi-structured interviews to collect data from eight small and medium accounting practices (SMPs) to test a preliminary model of the determinants and impact of cloud-based client accounting adoption by SMPs. Accordingly, the SMP was the unit of analysis. The complex triadic relationship between SMPs, their clients and cloud accounting provider necessitated an interorganisational perspective. Four factors contributed to SMPs’ adoption decisions: perceived benefits of cloud-based client accounting, perceived benefits of partner programs, organisational readiness (IT sophistication and client readiness), and external pressure (client and competitive pressures). Subsequent to adoption, SMPs experienced a decline in the levels of traditional (statutory) services provided. However, most noted increases in income from business advisory. All firms were at least as well off after adoption. Improvements in client relationships and the perceived value of accountants’ services were also noted. An adoption/impact typology predicted and found positive impacts for cloud initiators, in particular. The findings have implications for owners of SMPs, their SME clients, and for accounting professional bodies.

The audit of financial statements is a complex and highly specialized process. Digitalization and the increasing automation of transaction processing create new challenges for auditors who carry out those audits. New data analysis techniques offer the opportunity to improve the auditing of financial statements and to overcome the limitations of traditional audit procedures when faced with increasingly large amounts of financially relevant transactions that are processed automatically or semi-automatically by computer systems. This study discusses process mining as a novel data analysis technique which has been receiving increased attention in the audit practice. Process mining makes it possible to analyse business processes in an automated manner. This study investigates how process mining can be integrated into contemporary audits by reviewing the relevant audit standards and incorporating the results from a field study. It demonstrates the feasibility of embodying process mining within financial statement audits in accordance with contemporary audit standards and generally accepted audit practices. Implementation of process mining increases the reliability of the audit conclusions and improves the robustness of audit evidence by replacing manual audit procedures. Process mining as novel data mining technique provides auditors the means to keep pace with current technological developments and challenges.

Agricultural information systems are an integral part of modern farming and are helping to make a significant contribution to improved farm productivity and profitability. To date, however, there has been a failure to integrate accounting information systems with on-farm data, despite today’s farmers facing unprecedented and interconnected economic and resource pressures. This study explores this problem in more detail, defines the objectives of the solution and develops a model of integrated accounting and agricultural information systems, drawing on a ‘fads and fashions’ framework and advancing our understanding of bundled innovations. Using data from a participatory case study in Australian potato farming, the study integrates accounting data with soil moisture and climate data to track, alert and inform irrigation decisions. Development of preliminary digital software based on the model demonstrates how cost-informed tracking, alerts and forecasting can be supported by bundling accounting information systems and sensing technology. In doing so, the model extends the fads and fashions framework for agricultural information systems and demonstrates how accounting information can be the key for improved water productivity, profitability and agricultural sustainability.

Audit firms are increasingly engaging with advanced data analytics to improve the efficiency and effectiveness of external audits through the automation of audit work and obtaining a better understanding of the client’s business risk and thus their own audit risk. This paper examines the process by which audit firms adopt advanced data analytics, which has been left unaddressed by previous research. We derive a process theory from expert interviews which describes the activities within the process and the organizational units involved. It further describes how the adoption process is affected by technological, organizational and environmental contextual factors. Our work contributes to the extent body of research on technology adoption in auditing by using a previously unused theoretical perspective, and contextualizing known factors of technology adoption. The findings presented in this paper emphasize the importance of technological capabilities of audit firms for the adoption of advanced data analytics; technological capabilities within audit teams can be leveraged to support both the ideation of possible use cases for advanced data analytics, as well as the diffusion of solutions into practice.

Ongoing advancements in technology have dramatically changed the disclosure media that companies adopt. Such disclosure media have evolved from traditional paper-based ones to the internet as the new platform for disclosing information on companies’ designated websites; however, the new media for disclosures are currently social media platforms. Among the important disclosures that companies make are Corporate Social Responsibility (CSR) disclosures. These are now deemed indispensable due to growing social awareness among societies. While a significant body of the literature is dedicated to studying CSR disclosures and their determinants on the traditional media, studies examining CSR disclosures on social media are quite few. Hence, the aim of this paper is to investigate corporate social media accounts for CSR disclosures, as well as identify their determinants. The sample of the study is comprised of tweets posted on the Twitter accounts belonging to the FTSE 350 constituents. Topic modeling, an unsupervised machine learning approach, is applied to identify CSR disclosure tweets and regressions are run to identify the determinants of CSR disclosure on Twitter. The utilization of topic modeling to reveal CSR content on social media is considered a new approach to mainstream CSR disclosure literature; as such, this paper examines the new phenomenon of CSR disclosures on social media using new research methods. Results show that the popularity of Twitter as a CSR disclosure platform has risen significantly over the past few years. The paper also provides evidence that the presence of women on company boards, especially non-executive women, is positively associated with the extent of CSR disclosure on Twitter. Results highlight the importance of board independence for CSR disclosure in a social media disclosure context, complementing other disclosure platforms. Larger firms are also found to disclose more CSR information on Twitter compared to smaller ones indicating that firm size plays an important role determining a company’s level of CSR disclosure on social media.

Organizations have increasingly relied on information technology (IT) to remain agile in today’s business environment. This study examines the antecedents of organizational agility by integrating top management support, IT governance mechanisms (i.e., structural, process-based, and relational governance), and IT ambidexterity (i.e., IT exploration and exploitation) into a research model. We test our model using statistical data collected from 326 firms in China. Our findings indicate that top management support positively influences structural, process-based, and relational governance. Results show that process-based and relational governance positively influence IT exploration and exploitation, whereas IT exploration and exploitation positively influence organizational agility. In addition, top management support positively impacts organizational agility through the dual mediation of process-based and relational governance and IT exploration and exploitation. We interpret and discuss these findings as well as their theoretical and practical implications.

This study examines the value relevance of blockchain and cryptocurrency disclosures in firms’ 10-K filings, which act as proxies for the firms’ involvement in this trending technology and its applications. Using textual analysis to quantify blockchain and cryptocurrency disclosures, the study first shows that these disclosures overall are value relevant. However, when the disclosures are further categorized into cryptocurrency and blockchain disclosures, the result only holds for blockchain disclosures, not for cryptocurrency disclosures. To further identify the topics and themes of these disclosures, we adopt latent Dirichlet allocation (LDA) topic modeling. Among the five topics that are identified from the blockchain and cryptocurrency disclosures through LDA (blockchain technology solutions, risk factors, general business descriptions, payment services, and bitcoin transactions), we find that only the disclosures about blockchain technology solutions and risk factors have positive value relevance, while the disclosures about bitcoin transactions are negative. The results indicate that investors positively value the involvement of blockchain technology applications in business operations or solutions and not cryptocurrency-related issues.