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

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  • Vasarhelyi, Miklos A.
  • Alles, Michael G.

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.

Suggested Citation

  • Vasarhelyi, Miklos A. & Alles, Michael G., 2008. "The “now” economy and the traditional accounting reporting model: Opportunities and challenges for AIS research," International Journal of Accounting Information Systems, Elsevier, vol. 9(4), pages 227-239.
    • Handle: RePEc:eee:ijoais:v:9:y:2008:i:4:p:227-239
    DOI: 10.1016/j.accinf.2008.09.002
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    Cited by:

    1. Pei, Duo & Vasarhelyi, Miklos A., 2020. "Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
    2. Mahdi Salehi, 2011. "A study of the barriers of implementation of accounting information system: Case of listed companies in Tehran Stock Exchange," Journal of Economics and Behavioral Studies, AMH International, vol. 2(2), pages 76-85.
    3. Reinking, Jeff & Arnold, Vicky & Sutton, Steve G., 2020. "Synthesizing enterprise data through digital dashboards to strategically align performance: Why do operational managers use dashboards?," International Journal of Accounting Information Systems, Elsevier, vol. 37(C).
    4. Belfo Fernando & Trigo António & Estébanez Raquel Pérez, 2015. "Impact of ICT Innovative Momentum on Real-Time Accounting," Business Systems Research, Sciendo, vol. 6(2), pages 1-17, September.

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