Integrating AIS and contemporary technologies - Chapter 19 - Exploring four contemporary technologies and their integration into accounting information systems

Aug 29, 2026

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This chapter explores the integration of four contemporary technologies—data analytics, artificial intelligence, robotic process automation, and blockchain—with accounting information systems (AIS). It links these technologies to improved organizational efficiency, better decision making, stronger risk assessment, enhanced processes and controls, more accurate task completion, and more effective control and audit procedures. The discussion also highlights challenges: changing accountants’ skillsets, organizational shifts toward data-driven work, technical compatibility and cost issues, plus data security and regulatory compliance concerns, emphasizing the need for critical engagement by regulators, organizations, and accountants.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages23

Reading Time58 min

AccessFree to download

Introduction

Data analytics

Artificial intelligence

Robotic process automation

Blockchain

Common themes and implications for future AIS and accountants

Integrating AIS and contemporary technologies McConville, D. , & Clerkin, B. (2022) . Integrating AIS and contemporary technologies. In E. Strauss, & M. Quinn (Eds.), The Routledge Handbook of Accounting Information Systems (2nd ed. , pp. 303-317) . Routledge Taylor & Francis Group. [https://doi.org/10.4324/9781003132943-24](https://doi.org/10.4324/9781003132943-24) Published in: The Routledge Handbook of Accounting Information Systems Document Version: Peer reviewed version Queen's University Belfast-Research Portal: Link to publication record in Queen's University Belfast Research Portal Publisher rights Copyright 2022 Routledge. This work is made available online in accordance with the publisher’s policies. Please refer to any applicable terms of use of the publisher. General rights Copyright for the publications made accessible via the Queen's University Belfast Research Portal is retained by the author(s) and / or other copyright owners and it is a condition of accessing these publications that users recognise and abide by the legal requirements associated with these rights. Take down policy The Research Portal is Queen's institutional repository that provides access to Queen's research output. Every effort has been made to ensure that content in the Research Portal does not infringe any person's rights, or applicable UK laws. If you discover content in the Research Portal that you believe breaches copyright or violates any law, [please contact openaccess@qub.ac.uk](please contact openaccess@qub.ac.uk). Open Access This research has been made openly available by Queen's academics and its Open Research team. We would love to hear how access to this research benefits you.– Share your feedback with us: [http://go.qub.ac.uk/oa-feedback](http://go.qub.ac.uk/oa-feedback) [Download date:27. Aug. 2026](Download date:27. Aug. 2026) Integrating AIS and contemporary technologies Brenda Clerkin and Danielle McConville, Queen’s University Belfast Abstract In this chapter we explore four contemporary technologies – data analytics, artificial intelligence, robotic process automation and blockchain-and their integration with accounting information systems (AIS) . Common themes arising include greater efficiency within organizations, leading to better decision making, improved risk assessment and enabling new business growth, more effective processes and controls resulting in better analysis, improved accuracy of task completion and facilitating more effective control and audit procedures. Thereis however a recognition that the integration of these technologies will require a change in the skillset of accountants, organisational changes as a result of becoming more data driven and logistical challenges including technical compatibility with other systems and cost. With the increased level of data involved in each technology concerns over data security and compliance with regulation arise. These technologies, are and will, continue to have a significant impact on AIS. It is a fast-paced environment and regulators, professional bodies, organizations and individual accountants would be well advised to engage critically with these developments for future success. Introduction In this chapter we explore four contemporary technologies – data analytics, artificial intelligence (AI), robotic process automation (RPA) and blockchain-and their integration with accounting information systems (AIS) . We consider AIS as including the data, human actors, software, hardware, processes, and controls that work together to record accounting transactions, prepare financial statements and support decision making. Each technology will be discussed in turn, including a definition from current literature, how the technology has been/may be integrated into AIS and the implications of this technology for AIS, including benefits and challenges. In our conclusion, we highlight common themes from our discussion of the fou

FAQs

Which four contemporary technologies are discussed in relation to AIS integration?

The chapter focuses on data analytics, artificial intelligence, robotic process automation (RPA), and blockchain, and examines how each can be integrated with accounting information systems.

What benefits does the chapter attribute to integrating these technologies into AIS?

The discussed benefits include greater organizational efficiency, improved decision making, better risk assessment, enhanced processes and controls, improved analysis, more accurate task completion, and stronger control and audit procedures.

What challenges arise when integrating these technologies with AIS?

Key challenges include the need to change accountants’ skillsets, organizational changes toward being more data driven, technical compatibility and cost/logistical issues, and heightened concerns about data security and regulatory compliance.

Aug 29, 2026

Uploaded by Xiajie