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The changing technological environment and the future of behavioural research in accounting

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  • Vicky Arnold

Abstract

In an era where the pace of change continues to escalate, behavioural research provides an ongoing avenue for explaining the likely effects of emergent changes on decision†making by providers, users and assurers of accounting information, and for providing ex ante enlightenment for policy†makers. The purpose of this discussion is to identify contemporary changes affecting the accounting environment, discuss the potential impact to individual and organisational decision†making, and explore how behavioural research can be utilised to examine these changes. Specifically, this discussion focuses on the impact that technological changes have had on financial reporting, external auditing and managerial accounting, with an eye towards the potential for these changes to radically alter the future of accounting and auditing research.

Suggested Citation

  • Vicky Arnold, 2018. "The changing technological environment and the future of behavioural research in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 315-339, June.
    • Handle: RePEc:bla:acctfi:v:58:y:2018:i:2:p:315-339
    DOI: 10.1111/acfi.12218
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    3. Jie Zhou, 2020. "Does one size fit all? Evidence on XBRL adoption and 10‐K filing lag," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 3183-3213, September.
    4. Mohamed Z. Elbashir & Steve G. Sutton & Habib Mahama & Vicky Arnold, 2021. "Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1775-1814, April.
    5. Nanja Kroon & Maria do Céu Alves & Isabel Martins, 2021. "The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A Systematic Literature Review," JOItmC, MDPI, vol. 7(3), pages 1-27, June.
    6. Yasheng Chen & Xian Huang & Zhuojun Wu, 2023. "From natural language to accounting entries using a natural language processing method," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 3781-3795, December.
    7. Tahir Akhtar, 2024. "Blockchain Technology: the Beginning of a New Era in Reforming Corporate Governance Mechanisms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(1), pages 3059-3084, March.

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