Skip to main content
Have a personal or library account? Click to login
Impact of ICT Innovative Momentum on Real-Time Accounting Cover

Impact of ICT Innovative Momentum on Real-Time Accounting

Business Systems Research Journal
Volume 6 (2015): Issue 2 (September 2015)
By: ,   and    
Open Access
|Oct 2015
References

References

  1. 1. ACCA (2013), Understanding Investors: The Road to Real-Time Reporting, London, Association of Chartered Certified Accountants.
    Search in Google Scholar
  2. 2. Alchemex (2011), Sage Simply Accounting Intelligence. Available at:/ (25 April 2015)
    Search in Google Scholar
  3. 3. Alles, M. G., Kogan, A., Vasarhelyi, M. A. (2008), “Exploiting comparative advantage: A paradigm for value added research in accounting information systems”, International Journal of Accounting Information Systems, Vol. 9, No. 4, pp. 202-215.
    Open DOISearch in Google Scholar
  4. 4. Allianz Global Investors (2010), The Sixth Kondratieff–Long Waves of Prosperity, Frankfurt, Allianz Global Investors.
    Search in Google Scholar
  5. 5. Anandarajan, A., Srinivasan, C. A., Anandarajan, M. (2004), “Historical overview of accounting information systems”, in Anandarajan, A., Srinivasan, C. A., Anandarajan, M., (Eds.), Business Intelligence Techniques, Berlin Heidelberg, Springer, pp. 1-19.
    Open DOISearch in Google Scholar
  6. 6. Armbrust, M., Fox, A., Griffith, R., Joseph, A. D., Katz, R., Konwinski, A., Lee, G., Patterson, D., Rabkin, A., Stoica, I., Zaharia, M. (2010), “A view of cloud computing”, Communications of ACM, Vol. 53, No. 4, pp. 50-58.
    Open DOISearch in Google Scholar
  7. 7. Ashcroft, P. (2005), Real-Time Accounting. The CPA Journal [Internet]. 2005 2014, April 02; LXXV(4). Available from:/ (25 April 2015)
    Search in Google Scholar
  8. 8. Barlow, M. (2013), Real-time Big Data Analytics: Amerging Architecture, Strata: Making Data Work, Sebastopol, USA, O’Reilly Media, Inc.
    Search in Google Scholar
  9. 9. Belfo, F. (2011), “Business Process Management in the Computer Games Industry”, in Cruz-Cunha, M., Varvalho, V., Tavares, P. (Eds.), Business, Technological, and Social Dimensions of Computer Games: Multidisciplinary Developments, IGI Global, pp. 383-400.
    Open DOISearch in Google Scholar
  10. 10. Belfo, F. (2012), “People, Organizational and Technological Dimensions of Software Requirements Specification”, Procedia Technology, Vol. 5, pp. 310-318.
    Open DOISearch in Google Scholar
  11. 11. Belfo, F., Trigo, A. (2013), “Accounting Information Systems: Tradition and Future Directions”, Procedia Technology, Vol. 9, pp. 536-546.
    Open DOISearch in Google Scholar
  12. 12. BIRST (2010), “Why Cloud BI? The 9 Substantial Benefits of Software-as-a-Service Business Intelligence”, available at/ (25 April 2015)
    Search in Google Scholar
  13. 13. Casher, J. (2012), Must Have Metrics for Accounts Payable, IOMA’s Institute of Finance & Management.
    Search in Google Scholar
  14. 14. Chaudhuri, S., Staier, J., Verma, S., Lawton, J., Miller, J. (2010), “The Metrics Reference Model: A Jumpstart for Business Intelligence Initiatives”, Cost Management, Vol. 24, No. 5, p. 21.
    Search in Google Scholar
  15. 15. Chitkara, R. (2013), “Wrapping up Phase 1 of the Mobile Innovations Forecast: New data bolster the general direction of innovation over the next five years”, Mobile Innovations Forecast, available at(02 May 2015).
    Search in Google Scholar
  16. 16. Chitkara, R. (2014), “Mobile Innovations Forecast - Phase II Wrap-up: Context as driving force for mobile innovation”, Mobile Innovations Forecast, available at(02 May 2015).
    Search in Google Scholar
  17. 17. Cooper, R. B. (1988), “Review of management information systems research: A management support emphasis”, Information Processing & Management, Vol. 24, No. 1, pp. 73-102.
    Open DOISearch in Google Scholar
  18. 18. Debreceny, R., Gray, G. L. (2001), “The production and use of semantically rich accounting reports on the Internet: XML and XBRL”, International Journal of Accounting Information Systems, Vol. 2, No. 1, pp. 47-74.
    Open DOISearch in Google Scholar
  19. 19. Debreceny, R. S., Chandra, A., Cheh, J. J., Guithues-Amrhein, D., Hannon, N. J., Hutchison, P. D., Janvrin, D., Jones, R. A., Lamberton, B., Lymer, A. (2005), “Financial Reporting in XBRL on the SEC’s EDGAR System: A Critique and Evaluation”, Journal of Information Systems, Vol. 19, No. 2, pp. 191-210.
    Open DOISearch in Google Scholar
  20. 20. DeFelice, A. (2010), “Cloud Computing”, Journal of Accountancy, Vol. 210, No. 4, pp. 50-55.
    Search in Google Scholar
  21. 21. Elena, C. (2011), “Business intelligence”, Journal of Knowledge Management, Economics and Information Technology, Vol. 1, No. 2, pp. 1-12.
    Search in Google Scholar
  22. 22. Fauscette, M. (2013), “ERP in the Cloud and the Modern Business”, available at/ (25 April 2015).
    Search in Google Scholar
  23. 23. Glenn, J., Gordon, T. (2009), Futures Research Methodology, 3rd ed., Washington, The Millennium Project.
    Search in Google Scholar
  24. 24. Hall, J. A. (2010), “Financial Reporting and Management Reporting Systems”, in Hall, J. A. (ed.), Accounting Information Systems, Cengage Learning, pp. 349-393.
    Search in Google Scholar
  25. 25. Hall, J. A. (2011), Accounting Information Systems, 7th ed., Mason, Ohio, USA, South Western Educational Publishing.
    Search in Google Scholar
  26. 26. Harmon, P., Wolf, C. (2014), “The State of Business Process Management 2014, BPTrends”, available at/ (11 May 2015).
    Search in Google Scholar
  27. 27. Higgins, L. N., Harrell, H. W. (2003), “XBRL: don’t lag behind the digital information revolution”, Journal of Corporate Accounting & Finance, Vol. 14, No. 5, pp. 13-21.
    Open DOISearch in Google Scholar
  28. 28. Hirooka, M. (2005), “Nonlinear dynamism of innovation and business cycles”, in Cantner, U., Dinopoulos, E., Lanzillotti, R. F. (Eds.), Entrepreneurships, the new economy and public policy, Springer, pp. 289-316.
    Open DOISearch in Google Scholar
  29. 29. Hoggett, J. R., Edwards, L., Medlin, J. F. (2003), Accounting in Australia, 5th ed., Brisbane, John Wiley & Sons.
    Search in Google Scholar
  30. 30. Korotayev, A. V., Tsirel, S. V. (2010), “A spectral analysis of world GDP dynamics: kondratieff waves, kuznets swings, juglar and kitchin cycles in global economic development, and the 2008–2009 economic crisis”, Structure and Dynamics, Vol. 4, No. 1., Available at:/ (11 May 2015).
    Open DOISearch in Google Scholar
  31. 31. Linthicum, D. S. (2000), Enterprise Application Integration, Addison-Wesley Information Technology Series, Reading, Massachusetts, USA, Addison-Wesley Professional.
    Search in Google Scholar
  32. 32. List, D. (2004), “Multiple pasts, converging presents, and alternative futures”, Futures, Vol. 36, No. 1, pp. 23-43.
    Open DOISearch in Google Scholar
  33. 33. Manyika, J., Chui, M., Bughin, J., Dobbs, R., Bisson, P., Marrs, A. (2013), “Disruptive technologies: Advances that will transform life, business, and the global economy”, McKinsey Global Institute, available at/ (10 May 2015).
    Search in Google Scholar
  34. 34. Mayberry, M. D. (2013), “CAATTs Ideal for Efficient Audits”, available at/ (10 May 2015).
    Search in Google Scholar
  35. 35. McCoy, D. W. (2002), “Business Activity Monitoring: Calm Before the Storm”, available at(25 April 2015).
    Search in Google Scholar
  36. 36. MicroStrategy (2015), “Soluções Business Intelligence, Analytics & Mobile”, available at/ (25 April 2015).
    Search in Google Scholar
  37. 37. Moeller, R. R. (2011), COSO Enterprise Risk Management: Establishing Effective Governance, Risk, and Compliance (GRC) Processes, 2nd ed., Vol. 560, Hoboken, New Jersey, USA, John Wiley & Sons, Inc.
    Open DOISearch in Google Scholar
  38. 38. Negash, S., Gray, P. (2008), “Business intelligence”, in Burstein, F., Holsapple, C. (Eds.), Handbook on Decision Support Systems 2: Variations, Berlin Heildelberg, Leipzig, Germany, Springer-Verlag, pp. 175–93.
    Open DOISearch in Google Scholar
  39. 39. Orlikowski, W. J. (1992), “The duality of technology: Rethinking the concept of technology in organizations”, Organization science, Vol. 3, No. 3, pp. 398-427.
    Open DOISearch in Google Scholar
  40. 40. Oxford University (2014), “Definition of ‘Real time’”, available at/ (06 April 2014).
    Search in Google Scholar
  41. 41. Poston, R. S., Grabski, S. V. (2000), “Accounting information systems research: Is it another QWERTY?”, International Journal of Accounting Information Systems, Vol. 1, No. 1, pp. 9-53.
    Open DOISearch in Google Scholar
  42. 42. Röglinger, M., Pöppelbuß, J., Becker, J. (2012), “Maturity models in business process management”, Business Process Management Journal, Vol. 18, No. 2, pp. 328-346.
    Open DOISearch in Google Scholar
  43. 43. Rom, A., Rohde, C. (2007), “Management accounting and integrated information systems: A literature review”, International Journal of Accounting Information Systems, Vol. 8, No. 1, pp. 40-68.
    Open DOISearch in Google Scholar
  44. 44. Sahay, B. S., Ranjan, J. (2008), “Real time business intelligence in supply chain analytics”, Information Management & Computer Security, Vol. 16, No. 1, pp. 28-48.
    Open DOISearch in Google Scholar
  45. 45. Schumpeter, J.A., (1939), Business cycles, McGraw-Hill, New York.
    Search in Google Scholar
  46. 46. Šmihula, D. (2010), “Waves of technological innovations and the end of the information revolution”, Journal of Economics and International Finance, Vol. 2, No. 4, pp. 58-67.
    Search in Google Scholar
  47. 47. Smith, H., Fingar, P. (2002), Business Process Management: the third wave, Chichester, Meghan-Kiffer Press.
    Search in Google Scholar
  48. 48. Sonnenberg, C., Brocke, J. V. (2014), “The missing link between BPM and accounting: Using event data for accounting in process-oriented organizations”, Business Process Management Journal, Vol. 20, No. 2, pp. 213-246.
    Open DOISearch in Google Scholar
  49. 49. Srivastava, R. P., Liu, Q. (2012), “Special Issue of JIS on XBRL”, Journal of Information Systems, Vol. 26, No. 1, pp. 97-101.
    Open DOISearch in Google Scholar
  50. 50. Stelzer, D. (2009), “Enterprise Architecture Principles: Literature Review and Research Directions”, paper presented at 4th Workshop on Trends in Enterprise Architecture Research, Stockholm, Sweden.
    Search in Google Scholar
  51. 51. Swieringa, R. J. (2011), “Robert T. Sprouse and Fundamental Concepts of Financial Accounting”, Accounting Horizons, Vol. 25, No. 1, pp. 207-220.
    Open DOISearch in Google Scholar
  52. 52. The Open Group, T. (2009), “The Open Group Architecture Framework (TOGAF)”, Version 9, The Open Group. Available at:(06 April 2014).
    Search in Google Scholar
  53. 53. Van der Stede, W., Malone, R. (2010), Accounting trends in a borderless world, London, Chartered Institute of Management Accountants.
    Search in Google Scholar
  54. 54. Vasarhelyi, M. A., Alles, M. G. (2008), “The “now” economy and the traditional accounting reporting model: Opportunities and challenges for AIS research”, International Journal of Accounting Information Systems, Vol. 9, No. 4, pp. 227-239.
    Search in Google Scholar
  55. 55. Watson, H. J., Wixom, B. H. (2007), “The Current State of Business Intelligence”, IEEE Computer, Vol. 40, No. 9, pp. 96-99.
    Open DOISearch in Google Scholar
DOI: https://doi.org/10.1515/bsrj-2015-0007 | Journal eISSN: 1847-9375 | Journal ISSN: 1847-8344
Journal RSS Feed
Language: English
Page range: 1 - 17
Submitted on: May 23, 2015
Accepted on: Jul 16, 2015
Published on: Oct 20, 2015
Published by: IRENET - Society for Advancing Innovation and Research in Economy
In partnership with: Paradigm Publishing Services
Keywords:
real-time accounting,
real-time reporting,
accounting information system,
ERP,
disruptive innovations
JEL:
M4
Related subjects:
Business and economics,
Business management,
Business management, other

© 2015 Fernando Belfo, António Trigo, Raquel Pérez Estébanez, published by IRENET - Society for Advancing Innovation and Research in Economy
This work is licensed under the Creative Commons Attribution 4.0 License.

Volume 6 (2015): Issue 2 (September 2015)
Next article