Emerging E-Services in Accounting: A Longitudinal Case Study

Emerging E-Services in Accounting: A Longitudinal Case Study

Benita M. Gullkvist (Hanken School of Economics, Finland)
Copyright: © 2009 |Pages: 18
DOI: 10.4018/978-1-60566-064-6.ch007
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Abstract

This chapter analyses and provides an example of the introduction and first years of the management of accounting services and e-services in a professional accounting firm. It argues that e-services, as a result of adoption and use of Web-based digital technology, are slowly emerging within the accounting field. Further, the change to e-services implies a significant change in the business model for professional service providers as well as acceptance and adoption of the new services among customers. Furthermore, the author hopes that by identifying development and learning issues, the case cannot only be used for implementation of similar initiatives within other organizations but will also assist students in their understanding of the process of change and e-service management.
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Background

Accounting is about providing useful information to users for decision-making and in a standardised format that allows for comparability and understanding (Wallman, 1997). The users of accounting and business information are both internal, within the enterprise itself, and external, for example the taxation authorities, investors, financial institutions, and auditors.

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