Semantic Scholar
Open Access
2025
Technology, Accounting, and Research
J. Tucker
Abstrak
The article provides a primer on accounting from the vantage point of technology and is written for a broad audience beyond accounting academics. I make four points. First, accounting itself is a technology, and I use double-entry bookkeeping (DEB) as an example. Second, accounting evolved as businesses adopted new technology and engaged in new types of transactions. Third, the tension between the two primary objectives of financial reporting—valuation and stewardship—has been an undercurrent in the development of generally accepted accounting principles in the U.S. Last, accelerated technological advances present an increasingly daunting challenge for accounting and exciting opportunities for accounting researchers.
Penulis (1)
J
J. Tucker
Akses Cepat
Informasi Jurnal
- Tahun Terbit
- 2025
- Bahasa
- en
- Sumber Database
- Semantic Scholar
- DOI
- 10.2308/horizons-2025-173
- Akses
- Open Access ✓