Authors: Marilena Athanasaki, Augustinos Dimitras

Title: Accounting and Auditing in modern AIS environments

Abstract

Today’s rapidly changing and highly competitive business environment, in conjunction with the technology expansion, put pressure on enterprises to search for new ways to survive and succeed. In order to ensure both their position in the market and a competitive advantage, a large number of companies -perhaps the majority- all around the world, has adopted or are in the process of implementing modern Accounting Information systems. However, adopting a successful AIS is a big challenge and it has to do with a variety of factors. Further, it is commonly accepted, that AIS have fundamentally re-shaped the operating practices of companies. The significant changes AIS brought in enterprises have important implications for Accounting and Auditing and for Accountants and Auditors as well, who may need to adjust their methods and procedures when working in such environments. This study, based on the review of previous research works, seeks to identify: 1) the major factors affecting the successful implementation of AIS and 2) to what extent AIS systems may influence significant Accounting and Auditing functions.