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

Miklos A. Vasarhelyi and Michael G. Alles

International Journal of Accounting Information Systems, 2008, vol. 9, issue 4, 227-239

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.

Keywords: Real time economy; Continuous auditing; Enhanced business reporting; Accounting information systems (search for similar items in EconPapers)
Date: 2008
References: View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S146708950800050X
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:9:y:2008:i:4:p:227-239

DOI: 10.1016/j.accinf.2008.09.002

Access Statistics for this article

International Journal of Accounting Information Systems is currently edited by S.V. Grabski

More articles in International Journal of Accounting Information Systems from Elsevier
Bibliographic data for series maintained by Catherine Liu ().