Research suggests that new information technologies can improve the functionality of business processes, leading to improved firm profitability. However, new technologies are not equal in their contributions to a company’s bottom line. Further, there is some debate as to whether early adopters...

Information technology plays a critical role in modern business, especially regarding the accounting function. Thus, one might expect that information technology and accounting systems would be a major component of accounting research. This study seeks to answer the question, to what extent does...