A commentary examines the potential impact of changes in information technology on the
future of accounting and financial reporting. The commentary divides accounting into 2 …

In recent years a growing conflict has evolved between the traditional models for accounting
and auditing, and user expectations in a world where information technology has made …

First, the author briefly reviews the recent stock option accounting debate and expresses
support for the procedures utilized by FASB in arriving at its disclosure-oriented approach …

As information technologies grow more advanced, and as competitive pressures for
innovation increase, customary ways of providing managers with information have become …

The purpose of this commentary is to explore how information and communication
technologies (ICT) have forever changed many aspects of business and accounting practice …

Discusses the impact that executive information systems will have on accounting and on the
roles that accountants, particularly managerial accountants, assume as contributors to these …

A commentary discusses the importance of accounting and financial reporting to: 1. asset,
capital and investment allocation, 2. contracting and ex post settling up, and 3. corporate …

Pathway to an Integrated Conceptual Framework for Financial Reporting Page 1 THE
ACCOUNTING REVIEW American Accounting Association Vol. 94, No. 4 DOI: 10.2308/accr-10683 …

From the Publisher: A comprehensive reference on information technology written
specifically for accounting professionals. Contains many practical examples and checklists …

This paper provides a first look at structuring financial accounting standards to support
information retrieval where document content is subject to frequent changes. The continual …