The Whatness of Digital Accounting: Status Quo and Ways to Move Forward

ACRN Journal of Finance and Risk Perspectives, 2019, Vol. 8, Special Issue Digital Accounting, pp. I-IX

Posted: 23 Jul 2019

See all articles by Othmar Manfred Lehner

Othmar Manfred Lehner

Hanken School of Economics - Department of Accounting; University of Applied Sciences Upper Austria; Middlesex University of London

Susanne Leitner-Hanetseder

Upper Austria - University of Applied Sciences Upper Austria

Christoph Eisl

Upper Austria - University of Applied Sciences Upper Austria

Date Written: July 18, 2019

Abstract

Digital Accounting has found its way into the everyday language used by accounting practitioners, with the Big 4 auditing companies pouring massive resources into the digitalisation of accounting processes in order to create an early-mover business advantage. With this special issue, we thus like to invite and motivate the community of scholars interested in digital accounting to collaborate, to take in the various field-specific perspectives and to finally holistically map and delineate the field of digital accounting. For this, we propose an early framework and a research agenda that may unite and guide researchers towards a holistic understanding of the field.

Keywords: accounting information systems, digital accounting, information sciences, fintech, cybercrime, artificial intelligence, delphi-study

JEL Classification: M40

Suggested Citation

Lehner, Othmar Manfred and Leitner-Hanetseder, Susanne and Eisl, Christoph, The Whatness of Digital Accounting: Status Quo and Ways to Move Forward (July 18, 2019). ACRN Journal of Finance and Risk Perspectives, 2019, Vol. 8, Special Issue Digital Accounting, pp. I-IX, Available at SSRN: https://ssrn.com/abstract=3422330

Othmar Manfred Lehner (Contact Author)

Hanken School of Economics - Department of Accounting ( email )

FI-00101 Helsinki
Finland

University of Applied Sciences Upper Austria ( email )

Wehrgrabengasse 1-3
Steyr, Upper Austria 4400
Austria

Middlesex University of London ( email )

The Burroughs
London, NW4 4BT
United Kingdom

Susanne Leitner-Hanetseder

Upper Austria - University of Applied Sciences Upper Austria ( email )

Franz-Fritsch-Strasse 11
Wels, A-4600
Austria

Christoph Eisl

Upper Austria - University of Applied Sciences Upper Austria ( email )

Franz-Fritsch-Strasse 11
Wels, A-4600
Austria

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
956
PlumX Metrics