Development of accounting information systems over time

Accounting is typically seen as a slow-paced and conservative industry. Despite such a reputation, both the accounting discipline and the role of accountants have changed significantly over time (Baldvinsdottir et al., 2009). Boyns and Edwards (1997a, p. 21) state that “accounting is a discipline which may be seen, at a particular point in time, to encompass a body of ideas, a number of conventions, a set of available tools/techniques and a variety of actual practices”. All these components are embedded in Accounting Information Systems (AIS). The scope of AIS has expanded throughout history with the role of accountants, and as a consequence technological development has shaped how accountants perform their work. AIS have expanded from mere record keeping systems to complex systems encompassing technical, organisational, and cognitive factors (Mauldin and Ruchala 1999). AIS are not used only by accountants, but also by other decision-makers within organisations who need to make their decisions based on accounting data, as well as in tasks that involve an application of accounting data (Reneau and Grabski 1987).