Information Technology and Accounting
The Impact of Information Technology
Published on 11. July 1991
Book
Paperback/Softback
480 pages
978-0-412-39210-8 (ISBN)
Description
This book is not about IT, but about IT dimensions to each of the subject streams in traditional accounting programmes. The international team of contributing authors have produced a carefully structured and readable text which will integrate and support traditional accounting studies. In addition to the chapters specially commissioned for IT and accounting, the editors have also included some readings reproduced from other sources. The result is a book which will create discussion and be stimulating. Wherever possible, conflicting and contradictory material has been selected to enable the book to be used as the basis for seminar work where underlying assumptions may be exposed and explored. The book is divided into eight parts. Each part deals with the impact of IT on a different subject stream: economics; finance; financial accounting; management accounting; tax and law; quantitative methods; and business organization and policy. There is also a section at the end dealing with special topics of interest: artificial intelligence and accounting; computer crime; auditing and computers; and computers in accounting and education.
Each section ends with discussion questions and a list of suggested further reading. This book should be of interest to undergraduate students of accounting and finance; suitable both for specialist courses on IT implications and as support through the degree course.
Each section ends with discussion questions and a list of suggested further reading. This book should be of interest to undergraduate students of accounting and finance; suitable both for specialist courses on IT implications and as support through the degree course.
More details
Series
Language
English
Place of publication
London
United Kingdom
Target group
College/higher education
Professional and scholarly
Illustrations
41 illustrations, index
Dimensions
Height: 234 mm
Width: 156 mm
Weight
700 gr
ISBN-13
978-0-412-39210-8 (9780412392108)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
Introduction: the impact of IT on basic accounting concepts and accounting education - an overview, Bernard Williams. Part 1 Economics: the impact of IT on "the economy", Peter Monk; information economics, Martin Walker; economic theories of information - a critique, Shaun Hargreaves Heap. Part 2 Finance: behaviour of the stock market under the influence on IT, D.E.Ayling; what is the pay-off from end-user computing? - evidence accumulating from the USA and UK, R.Price; computerization at the Trustee Savings Bank, Paul Willman and Mark Holding. Part 3 Financial accounting: the development of matrix-based accounting, Stewart Leech; an "events" approach to basic accounting theory, George Sorter; database accounting systems, Guido Geerts and W.E.McCarthy. Part 4 Management accounting: management accounting and information technology, Alan Gregory; the spreadsheet revolution and its impact on the budgeting process, Joan Ballantine; using computers as management tools, Paul Collier. Part 5 Tax and law: building competencies - the computerization of PAYE, Romano Dyerson and Michael Roper; professional negligence and the reasonableness defence in financial-legal expert systems - a developer's perspective, Vijay Mital and Les Johnson; the evidential status of computer output and communications, Robert Bradgate. Part 6 Quantitative methods: operational research and information technology - impacts and interactions, Valerie Belton; financial modelling - use or abuse?, Alyson McLintock and Bob Berry; technology on qualitative research - an overview, Bryan Pfaffenburger. Part 7 Business organization and policy: new technology and developments in management organization, John Child; the networked film, John Taylor and Howard Williams; the impact of information technology on small businesses and entrepreneurs, Nigel Bryant. Part 8 Special topics: artificial intelligence and accounting, N.A.D.Connell; computer crime, Barry Spaul; auditing and computers, John Court and Nick Muggridge; computers in accounting and education - how the changing role of accountants could be reflected in courses, Ted Wildey.