The Changing Technological Environment And The Future Of Behavioural Research In Accounting

Keywords

Behavioural accounting research; Information technology; Plenary speech; Technological changes in accounting

Abstract

In an era where the pace of change continues to escalate, behavioural research provides an ongoing avenue for explaining the likely effects of emergent changes on decision-making by providers, users and assurers of accounting information, and for providing ex ante enlightenment for policy-makers. The purpose of this discussion is to identify contemporary changes affecting the accounting environment, discuss the potential impact to individual and organisational decision-making, and explore how behavioural research can be utilised to examine these changes. Specifically, this discussion focuses on the impact that technological changes have had on financial reporting, external auditing and managerial accounting, with an eye towards the potential for these changes to radically alter the future of accounting and auditing research.

Publication Date

6-1-2018

Publication Title

Accounting and Finance

Volume

58

Issue

2

Number of Pages

315-339

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1111/acfi.12218

Socpus ID

84969902799 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/84969902799

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