Introduction to handbook of accounting information systems

This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book examines accounting information is used both within and outside organisations, before describing the role occupied by information systems. Rapid advances in IT have led to the development of a suite of accounting-based IS, collectively known as AIS. Particular attention is paid to providing students and academics a balanced view of both the technical underpinnings and organisational consequences of AIS, with emphasis on the latter. The technological development of AIS is also discussed in relation to how the role of accountants has changed over time. The chapter describes the use of AIS and how systems development and methods play a key role to inform their design and development as well as the impact of systems development within the accounting profession and the growing demands for accountants with skills in data analytics.