Enhancing Emerging Technologies to Improve the Quality of Accounting Information Systems: A Review

Abstract

In the current era of the sharing economy, emerging technologies, such as blockchain, artificial intelligence, cloud computing, big data, and the Internet of Things have been widely used in the field of accounting. This is promoting the new development of accounting information systems. The study examined and analyzed three key aspects: fundamental quality characteristics, enhanced quality characteristics, and cost-benefit restrictions. The integration of emerging technologies and accounting has yielded noteworthy outcomes. It has come to light that this synergy empowers accounting information not only to accurately reflect reality but also to sustain its relevance, thereby achieving a harmonious balance between these two fundamental quality characteristics. This study holds substantial significance for the progression of accounting theory within the realm of emerging technologies.