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Impact of ICT Innovative Momentum on Real-Time Accounting

Fernando Belfo (), Trigo António () and Estébanez Raquel Pérez ()
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Trigo António: Polytechnic Institute of Coimbra, ISCAC, Portugal; Centro Algoritmi, University of Minho, Portugal
Estébanez Raquel Pérez: School of Computer Science, Universidad Complutense de Madrid, Spain

Business Systems Research, 2015, vol. 6, issue 2, 1-17

Abstract: Background: Enterprises are entering into the era of the real-time economy, also called the “now economy”, which can be characterized by a substantive acceleration of business measurement, assessment and decision processes. The real-time reporting, as a phenomenon of the now economy, presents a new challenge to the Accounting Information Systems. The current long wave of prosperity is characterized by an innovative momentum of ICT, with several disruptive innovations, far from being completely utilized.

Keywords: real-time accounting; real-time reporting; accounting information system; ERP; disruptive innovations; M4 (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1515/bsrj-2015-0007

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