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Developing digital competencies of controllers: Evidence from the Netherlands 培养控制人员的数字能力:来自荷兰的证据
IF 4.6 3区 管理学 Q1 Business, Management and Accounting Pub Date : 2023-12-29 DOI: 10.1016/j.accinf.2023.100667
Bert Steens , Jan Bots , Koen Derks

Prior research foresees that advancing digital technologies call for increasing competency levels of controllers. Competency theory predicts that achieving this will require increasing knowledge of these technologies and the ability to task-specifically use it. Empirical evidence of the recognition of these necessary conditions is missing. Drawing on competency literature and extant research on influences of nine technologies, we survey 453 senior controllers. We find for all technologies that they perceive their current knowledge and competency levels lower than required and that their expectations of the required competency growth correlate positively with perceived current knowledge at any current competency level, even for task-specific technologies that have the highest current and future competency scores (big data, analytics, visualization). However, their expectations may underestimate the future digital competency levels required for staying relevant. Our evidence urges controllers to work on their digital competencies and put task-specific knowledge first for each new competency.

先前的研究预见到,数字技术的发展要求提高控制人员的能力水平。根据能力理论的预测,要实现这一目标,就必须增加对这些技术的了解,并具备针对具体任务使用这些技术的能力。但目前还缺乏对这些必要条件的认识的经验证据。借鉴胜任能力文献和对九种技术影响的现有研究,我们对 453 名高级控制员进行了调查。我们发现,对于所有技术,他们都认为自己当前的知识和能力水平低于要求,而且他们对所需能力增长的期望与当前任何能力水平下的当前知识呈正相关,即使对于当前和未来能力得分最高的特定任务技术(大数据、分析、可视化)也是如此。然而,他们的期望可能低估了保持相关性所需的未来数字能力水平。我们的证据敦促控制人员努力提高他们的数字化能力,并将每项新能力的特定任务知识放在首位。
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引用次数: 0
AIS research opportunities utilizing Machine Learning: From a Meta-Theory of accounting literature 利用机器学习的 AIS 研究机会:从会计文献的元理论出发
IF 4.6 3区 管理学 Q1 Business, Management and Accounting Pub Date : 2023-12-27 DOI: 10.1016/j.accinf.2023.100661
Adam Booker , Victoria Chiu , Nathan Groff , Vernon J. Richardson

We use Accounting Information Systems (AIS) meta-theory to develop a framework for analyzing and using machine learning in accounting research, emphasizing 1) specific accounting research tasks, 2) supervised and unsupervised models, and 3) inductive vs. deductive research designs. We apply our framework to organize AIS and accounting research and highlight opportunities for future AIS research using machine learning. We discuss the changes in technology that have made machine learning more feasible in practice and research and how these changes might motivate and influence future research projects. We conclude by providing directions for future work in machine learning in AIS research and discussing the potential application to practice.

我们利用会计信息系统(AIS)元理论,建立了一个在会计研究中分析和使用机器学习的框架,强调:1)具体的会计研究任务;2)监督和非监督模型;3)归纳与演绎研究设计。我们应用我们的框架来组织 AIS 和会计研究,并强调未来使用机器学习进行 AIS 研究的机会。我们讨论了使机器学习在实践和研究中更加可行的技术变化,以及这些变化可能如何激励和影响未来的研究项目。最后,我们为机器学习在 AIS 研究中的未来工作提供了方向,并讨论了在实践中的潜在应用。
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引用次数: 0
Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions? 算法厌恶、情绪和投资者反应:披露人工智能的使用是否会影响投资决策?
IF 4.6 3区 管理学 Q1 Business, Management and Accounting Pub Date : 2023-12-21 DOI: 10.1016/j.accinf.2023.100664
Tom Downen , Sarah Kim , Lorraine Lee

Businesses are increasingly using artificial intelligence (AI) in accounting systems to reduce uncertainty and improve accuracy. However, algorithm aversion (Dietvorst et al., 2015) indicates that individuals often avoid information provided by automated systems as compared to that provided by humans. This paper is an exploratory step towards documenting an emotional response to AI. We experimentally investigate how disclosing the use of AI rather than human staff for estimating the fair value of an asset influences investment decisions through lower levels of emotional response, particularly in pleasantness and attentiveness. Consistent with algorithm aversion, we find that disclosing the use of AI to estimate the asset’s fair value reduces the effect of information valence on nonprofessional investor responses. Specifically, when a company’s AI usage is disclosed, investors make smaller additional investments when fair value information is positive and smaller investment withdrawals when fair value information is negative, as compared to when human staff usage is disclosed. Importantly, we also find that emotions mediate the effect of information source (AI versus human staff) and moderate the effect of information valence on investment decisions.

企业越来越多地在会计系统中使用人工智能(AI),以减少不确定性并提高准确性。然而,算法厌恶(Dietvorst 等人,2015 年)表明,与人类提供的信息相比,个人往往会回避自动系统提供的信息。本文是记录人工智能情感反应的探索性一步。我们通过实验研究了披露使用人工智能而非人工估算资产公允价值如何通过降低情绪反应水平(尤其是愉快度和专注度)来影响投资决策。与算法厌恶一致,我们发现,披露使用人工智能估算资产公允价值会降低信息价值对非专业投资者反应的影响。具体来说,与披露人工智能使用情况时相比,当披露公司使用人工智能时,当公允价值信息为正时,投资者追加投资的规模较小,而当公允价值信息为负时,投资者撤回投资的规模较小。重要的是,我们还发现,情绪对信息来源(人工智能与人力)的影响具有中介作用,并缓和了信息价值对投资决策的影响。
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引用次数: 0
Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change 会计信息系统研究中的制度理论:揭示数字化转型与制度变革
IF 4.6 3区 管理学 Q1 Business, Management and Accounting Pub Date : 2023-12-20 DOI: 10.1016/j.accinf.2023.100662
Giovana Sordi Schiavi, Ariel Behr, Carla Bonato Marcolin

This article aims to shed light on digital transformation in the accounting sector from the perspective of institutional change. We performed a systematic literature review to understand how institutional change could be applied to research on Accounting Information Systems (AIS), using a quantitative method to categorize data through LSA (Latent Semantic Analysis) technique; and a qualitative method performed by hierarchical categorical content analysis as a basis for inferences. We reviewed 309 articles using Institutional Theory in accounting and AIS. The LSA results presented the main topics of study, subfields of research, and uses of Institutional Theory. Regarding accounting research, it is possible to identify the role of institutional forces in the IFRS adoption (in private and public sectors), XBRL adoption, and disclosure of information on organizations’ environmental, social, and governance, with a focus on analyses at the organizational level and regulatory pressures. A deep dive into AIS articles showed that Institutional Theory was applied to analyze the adoption of systems/technologies (mostly ERP and XBRL) through isomorphic processes (coercive, mimetic, and normative). We proposed to analyze digital technologies as an exogenous change for the digital transformation in accounting business using another perspective of Institutional Theory: institutional change. Institutional change analyzes the role of destabilizing elements in the change of an organizational field as a whole and not just in a few organizations. In this perspective, technology is the agent of change on a broader level, transforming organizations, individuals, customers, suppliers, and governments. The main contribution of this article is presenting suggestions for future AIS. This research agenda contributes to advancing Institutional Theory in AIS, using the lens of institutional change to analyze the new realities shaping accounting organizations, such as digital transformation.

本文旨在从制度变革的角度揭示会计领域的数字化转型。我们进行了系统的文献综述,以了解如何将制度变迁应用于会计信息系统(AIS)的研究,采用了一种定量方法,通过 LSA(潜在语义分析)技术对数据进行分类;以及一种定性方法,通过分层分类内容分析作为推论的基础。我们利用会计和会计信息系统中的制度理论对 309 篇文章进行了审查。LSA 结果显示了研究的主要课题、研究的子领域以及制度理论的用途。在会计研究方面,我们可以发现制度力量在《国际财务报告准则》的采用(私营和公共部门)、XBRL的采用以及组织的环境、社会和治理信息披露中的作用,重点是组织层面的分析和监管压力。对 AIS 文章的深入研究表明,制度理论被用于分析通过同构过程(强制、模仿和规范)采用系统/技术(主要是 ERP 和 XBRL)的情况。我们建议使用制度理论的另一个视角:制度变迁来分析数字技术作为会计业务数字化转型的外生变化。制度变革分析的是不稳定因素在整个组织领域变革中的作用,而不仅仅是在少数组织中的作用。从这个角度看,技术是更广泛层面上的变革媒介,它改变着组织、个人、客户、供应商和政府。本文的主要贡献在于为未来的 AIS 提出了建议。这一研究议程有助于推进会计信息系统中的制度理论,使用制度变革的视角来分析塑造会计组织的新现实,如数字化转型。
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引用次数: 0
IT governance and IT controls: Analysis from an internal auditing perspective IT 治理和 IT 控制:从内部审计角度进行分析
IF 4.6 3区 管理学 Q1 Business, Management and Accounting Pub Date : 2023-12-11 DOI: 10.1016/j.accinf.2023.100663
Tung-Hsien Wu , Shaio Yan Huang , An-An Chiu , David C. Yen

Inadequate information technology (IT) management can lead to system ineffectiveness and operational stagnation within enterprises. While the application of IT governance provides a means for companies to validate IT functionality, oversee IT operations, and mitigate IT-associated risks, there is a paucity of research examining its implications of IT governance on IT controls, particularly within the context of a firm’s Internal Audit Function (IAF). Addressing this gap in the literature, this research delves into the relationship between the characteristics of the IAF and IT governance within the IAF. It further probes the linkage between IT governance associated with the IAF and IT control activities. We analyze survey data from 414 internal auditors across various Taiwanese companies using partial least squares regression. The findings suggest that IT knowledge and internal auditing roles have a significantly positive relationship with the quality of the IAF-IT relationship and IT governance processes. Similarly, IT audit competencies exhibit a significantly positive relationship with IT governance processes. Furthermore, properly structured IT governance processes and a high-quality IAF-IT relationship demonstrate a positive association with the effectiveness of general controls. This research amalgamates and extends prior investigations into IT governance and internal auditing, underlining their critical role in successfully implementing superior IT controls.

信息技术(IT)管理不力会导致系统效率低下和企业运营停滞。虽然 IT 治理的应用为企业提供了验证 IT 功能、监督 IT 运营和降低 IT 相关风险的手段,但很少有研究探讨 IT 治理对 IT 控制的影响,尤其是在企业内部审计职能(IAF)的背景下。针对这一文献空白,本研究深入探讨了内部审计职能部门的特点与内部审计职能部门内部 IT 治理之间的关系。研究还进一步探讨了与内部审计机构相关的 IT 治理与 IT 控制活动之间的联系。我们使用偏最小二乘法回归分析了来自台湾各公司 414 名内部审计师的调查数据。研究结果表明,IT 知识和内部审计角色与 IAF-IT 关系和 IT 治理流程的质量有显著的正相关关系。同样,IT 审计能力与 IT 治理流程也呈显著正相关。此外,结构合理的 IT 治理流程和高质量的 IAF-IT 关系与一般控制的有效性呈正相关。这项研究合并并扩展了之前对信息技术治理和内部审计的调查,强调了它们在成功实施卓越信息技术控制中的关键作用。
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引用次数: 0
Enablers, barriers and strategies for adopting new technology in accounting 在会计领域采用新技术的有利因素、障碍和战略
IF 4.6 3区 管理学 Q1 Business, Management and Accounting Pub Date : 2023-12-11 DOI: 10.1016/j.accinf.2023.100666
Denise Jackson , Christina Allen

Although the benefits of technological innovation are widely recognised, the accounting profession continues to undervalue and inadequately leverage technologies such as artificial intelligence, robotic process automation and blockchain. This study builds on earlier work on the antecedents and barriers to technology adoption and considers the role of technological, organisational and environmental factors in the accounting context. The mixed methods design involved surveying 585 accounting managers in Australia and parts of South-East Asia and interviewing 20 Australian accounting managers. Using the Technology–Organisation–Environment model, the study explored differences in the importance of factors by region and organisational type and investigated manager perspectives on strategies to support adoption. Findings indicated that security and privacy concerns are paramount to decision-making, while environment-related factors were of less importance. Prioritised strategies included staying informed of technological innovation, encouraging staff engagement and support, and implementing effective project management. The study illuminates the critical role of professional associations and industry bodies in providing tailored support for members to foster greater technological orientation and advance in the accounting profession, including advocating for high-level, technology-related strategies to drive organisational transformation.

尽管技术创新的益处已得到广泛认可,但会计行业仍然低估并没有充分利用人工智能、机器人流程自动化和区块链等技术。本研究以先前关于技术采用的先决条件和障碍的研究为基础,考虑了会计背景下技术、组织和环境因素的作用。采用混合方法设计,对澳大利亚和东南亚部分地区的 585 名会计经理进行了调查,并对 20 名澳大利亚会计经理进行了访谈。研究采用技术-组织-环境模型,探讨了不同地区和组织类型的因素在重要性上的差异,并调查了管理人员对支持采用战略的看法。研究结果表明,安全和隐私问题对决策至关重要,而环境相关因素的重要性较低。优先考虑的策略包括随时了解技术创新、鼓励员工参与和支持,以及实施有效的项目管理。这项研究揭示了专业协会和行业机构在为会员提供量身定制的支持方面所发挥的关键作用,以促进会计行业的技术导向和进步,包括倡导高层次的技术相关战略,推动组织转型。
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引用次数: 0
Relationship between top managers’ interest in accounting information and accounting practices in startups 高层管理者对会计信息的兴趣与创业公司会计实践的关系
IF 4.6 3区 管理学 Q1 Business, Management and Accounting Pub Date : 2023-12-01 DOI: 10.1016/j.accinf.2023.100640
Takaya Kubota , Shin'ya Okuda
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引用次数: 0
The rise of accounting information systems 会计信息系统的兴起
IF 4.6 3区 管理学 Q1 Business, Management and Accounting Pub Date : 2023-11-16 DOI: 10.1016/j.accinf.2023.100651
Severin V. Grabski, Stewart A. Leech
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引用次数: 0
The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain 审计人员的知识,专业怀疑和感知会计准则的充分性对他们使用bbb的意图的影响
IF 4.6 3区 管理学 Q1 Business, Management and Accounting Pub Date : 2023-09-12 DOI: 10.1016/j.accinf.2023.100650
Ahmad H. Juma'h , Yuan Li

This study examines factors that influence auditors’ intention to use blockchain. From the dual-factor perspective, it argues that auditors’ knowledge about the implications of blockchain for auditing enables their intention to use the technology. However, professional skepticism and perceived adequacy of accounting standards present barriers to the use, which reduce the effect of knowledge on use intention. These claims are tested with a survey of 118 auditors in the U.S. The results show that auditors’ knowledge about blockchain is positively associated with their use intention, indicating their optimism about this technology. Their professional skepticism has no effect on intention, but perceived adequacy of accounting standards has a negative effect, which also weakens the effect of blockchain knowledge on intention, revealing the status quo bias in blockchain use. This study extends the literature on the acceptance of blockchain technology by accounting and auditing professionals by showing how the need to improve accounting standards, which are important attributes of their professional judgments, may influence their blockchain use. It has implications for promoting blockchain among auditors.

本研究考察了影响审计师使用区块链意图的因素。从双因素的角度来看,它认为审计师对区块链对审计的影响的了解使他们能够使用该技术。然而,专业人士对会计准则的怀疑和对会计准则充分性的感知阻碍了会计准则的使用,从而降低了知识对使用意图的影响。这些说法通过对美国118名审计师的调查进行了测试。结果显示,审计师对区块链的了解与他们的使用意图呈正相关,表明他们对这项技术持乐观态度。他们的专业怀疑论对意图没有影响,但会计准则的感知充分性具有负面影响,这也削弱了区块链知识对意图的影响,揭示了区块链使用中的现状偏见。本研究扩展了会计和审计专业人员接受区块链技术的文献,展示了改进会计准则的必要性如何影响他们的区块链使用,而会计准则是他们专业判断的重要属性。它对在审计师中推广区块链具有重要意义。
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引用次数: 0
An extension of the theory of technology dominance: Capturing the underlying causal complexity 技术主导理论的延伸:捕捉潜在的因果复杂性
IF 4.6 3区 管理学 Q1 Business, Management and Accounting Pub Date : 2023-09-01 DOI: 10.1016/j.accinf.2023.100626
Steve G. Sutton , Vicky Arnold , Matthew Holt

The Theory of Technology Dominance (TTD) provides a theoretical foundation for understanding how intelligent systems impact human decision-making. The theory has three phases with propositions related to (1) the foundations of reliance, (2) short-term effects on novice versus expert decision-making, and (3) long-term epistemological effects related to individual deskilling and profession-wide stagnation. In this theory paper, we propose an extension of TTD, that we refer to as TTD2, primarily to increase our theoretical understanding of how, why, and when the short-term and long-term effects on decision-making occur and why advances in technology design have exacerbated some weaknesses and eroded some benefits. Recently, researchers have called for reconsideration of how we design intelligent systems to mitigate the detrimental effects of technology; in TTD2 we provide a theory-based understanding for capturing the complexity underlying the occurrence of the effects.

技术优势理论为理解智能系统如何影响人类决策提供了理论基础。该理论分为三个阶段,命题涉及(1)依赖的基础,(2)对新手与专家决策的短期影响,以及(3)与个人去意愿和整个职业停滞相关的长期认识论影响。在这篇理论论文中,我们提出了TTD的扩展,我们称之为TTD2,主要是为了增加我们对决策的短期和长期影响是如何、为什么以及何时发生的理论理解,以及为什么技术设计的进步加剧了一些弱点并侵蚀了一些好处。最近,研究人员呼吁重新考虑我们如何设计智能系统来减轻技术的有害影响;在TTD2中,我们提供了一种基于理论的理解,以捕捉影响发生的复杂性。
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引用次数: 1
期刊
International Journal of Accounting Information Systems
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