The "now" economy and the traditional accounting reporting model: Opportunities and challenges for AIS research

Research output: Contribution to journalArticlepeer-review

23 Scopus citations

Abstract

The real time economy (RTE) can be characterized by a substantive acceleration of business measurement, assessment, and decision processes. It implies a new business model where there is reduction of intra-process and inter-process latency. The AIS research literature has failed to develop new paradigms for accounting of accelerated processes. This paper places key relevant research questions for accounting, assurance, and business information systems in the RTE.

Original languageEnglish (US)
Pages (from-to)227-239
Number of pages13
JournalInternational Journal of Accounting Information Systems
Volume9
Issue number4
DOIs
StatePublished - Dec 2008

All Science Journal Classification (ASJC) codes

  • Management Information Systems
  • Accounting
  • Finance
  • Information Systems and Management

Keywords

  • Accounting information systems
  • Continuous auditing
  • Enhanced business reporting
  • Real time economy

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