1、2600 单词， 15800英文字符， 4300汉字 出处： Malaysian Accounting Review, Vol. 8 No. 1, 63-80, 2009 MALAYSIAN ACCOUNTING REVIEW Noor Azizi Ismail Introduction Information technology (IT) has revolutionised business practices and played a vital part of business strategies (Elliot, 1992; Brecht and Martin, 1996). A
2、dvancement in IT has increased the ability of organizations to make good business decisions based on the large amount of information their enterprise produces (Dillon and Kruck, 2004). Hence, investment in sophistic ated IT is now considered fundamental for firms of all sizes to support, sustain and
3、 grow the business (Ismail and King, 2007). According to Elliot (2002), accounting is one of the important business areas facing unprecedented challenges due to the rapid development of IT. Many aspects of accounting practice have been changed fundamentally by advances in IT, including financial rep
4、orting, managerial accounting, auditing and taxation (Scapen and Jazayeri, 2003; Chayed and Best, 2005). More than a decade ago, many accounting professionals and academics argued that the sophistication and complication of IT have changed the nature of accounting information system (AIS) (Walker an
5、d Denna, 1997), hence, the role of accountants (Brecht and Martin, 1996). Mauldin and Ruchala (1999), for example, claimed that advancements in IT enables users to view modern AIS in a much broader perspective and with added emphasis on the economies of business operations and strategic management.
6、Therefore, the emergence of this knowledge-based economy and rapid technological changes will, no doubt, have significant impacts on the future role of accounting professionals (Elliot, 2002; Dillon and Kruck, 2004). Greenstein-Prosch and McKee (2004) argued that rapid technological change, the globalisation effects facilitated by the changes, and the recent large-scale business failure such as Enron, Parmalat, and MCI-WorldCom have significant implications for both accounting professionals, an
