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Cited by 686

The DOI matches its Crossref record; 95 of the 95 references it cites were found in a registry or an index.

The role of internet-related technologies in shaping the work of accountants: New directions for accounting research

Open access
Moll, Jodie, Yigitbasioglu, Ogan·2019·The British Accounting Review
DOI 10.1016/j.bar.2019.04.002
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Abstract

This paper reviews the accounting literature that focuses on four Internet-related technologies that have the potential to dramatically change and disrupt the work of accountants and accounting researchers in the near future. These include cloud, big data, blockchain, and artificial intelligence (AI). For instance, access to distributed ledgers (blockchain) and big data supported by cloud-based analytics tools and AI will automate decision making to a large extent. These technologies may significantly improve financial visibility and allow more timely intervention due to the perpetual nature of accounting. However, given the number of tasks technology has relieved of accountants, these technologies may also lead to concerns about the profession's legitimacy. The findings suggest that scholars have not given sufficient attention to these technologies and how these technologies affect the everyday work of accountants. Research is urgently needed to understand the new kinds of accounting required to manage firms in the changing digital economy and to determine the new skills and competencies accountants may need to master to remain relevant and add value. The paper outlines a set of questions to guide future research.

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Metadata

Authors
Moll, J., & Yigitbasioglu, O.
Venue
The British Accounting Review
Publisher
Elsevier BV
Published
2019-11
Volume
51
Issue
6
Pages
100833
ISSN
0890-8389 (ISSN-L)
DOI
10.1016/j.bar.2019.04.002
OpenAlex
W2941219861
Cited by
686
References
95
FWCI
30.48
Type
journal article
Language
en
Open access
green

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CoChat. (2026). Citation check: The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. https://app.cochat.ai/papers/10.1016/j.bar.2019.04.002
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Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. The British Accounting Review. https://doi.org/10.1016/j.bar.2019.04.002

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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).

Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.