This paper reviews the accounting literature that focuses on four Internet-related
technologies that have the potential to dramatically change and disrupt the work of …

Digital innovations are disrupting the accounting profession, and this disruption is likely to
increase. Artificial intelligence (AI) applications, blockchain, and decision support …

One of the major advancements in information technology (IT) is the use of IT tools to
perform accounting functions and processes. In this paper, we provide discussions on how …

The Internet is increasingly used by companies to disseminate financial information.
However, the extent to which the use of this new medium will change corporate reporting …

This paper gives an overview of the current and future technologies impacting accounting
and auditing fields. The aim is to present the technological disruptions shaping these fields …

Purpose The purpose of this paper is to outline an agenda for researching the relationship
between technology-enabled networks–such as social media and big data–and the …

This paper reports the final results of a Delphi study into corporate financial reporting by
2010. Twenty UK experts in accounting and the Internet representing academics, auditors …

Artificial intelligence, robotic technologies, cloud systems, Blockchain, Industry 4.0, and
Industry 5.0 all experience new technical advancements, developments, and …

Technological forces, including but not limited to blockchain and artificial intelligence
platforms, are driving change not only in the accounting profession, but business at large. In …

Recent developments in technology have introduced dramatic changes to the practice of the
accounting profession. This paper provides a comprehensive review of current …