{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,16]],"date-time":"2026-02-16T16:13:52Z","timestamp":1771258432146,"version":"3.50.1"},"reference-count":32,"publisher":"American Accounting Association","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2022,9,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>During the First International Conference of the Journal of Information Systems in Taiwan, a panel was formed to discuss the development of digital transformation with panelists from the U.S., Singapore, and New Zealand. This paper is a summary of the panelists' viewpoints and the participants' interactions during the session. The discussion demonstrates the trends and the key differences of the process of digital transformation in different countries.<\/jats:p>","DOI":"10.2308\/isys-2022-008","type":"journal-article","created":{"date-parts":[[2022,6,23]],"date-time":"2022-06-23T21:06:34Z","timestamp":1656018394000},"page":"177-190","source":"Crossref","is-referenced-by-count":9,"title":["Digital Transformation in Accounting and Auditing: 2021 International Conference of the Journal of Information Systems Panel Discussion"],"prefix":"10.2308","volume":"36","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-7277-1662","authenticated-orcid":true,"given":"Angela","family":"Liew","sequence":"first","affiliation":[{"name":"The University of Auckland"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-5240-9516","authenticated-orcid":true,"given":"Daniel E.","family":"O'Leary","sequence":"additional","affiliation":[{"name":"University of Southern California"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Arif","family":"Perdana","sequence":"additional","affiliation":[{"name":"Monash University"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-4755-3652","authenticated-orcid":true,"given":"Tawei","family":"Wang","sequence":"additional","affiliation":[{"name":"DePaul University"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2022,6,23]]},"reference":[{"key":"2024082915024484500_i1558-7959-36-3-177-Alles1","doi-asserted-by":"crossref","unstructured":"Alles,\n              M. G.,\n            \n            \n              Brennan\n              G.,\n            \n            \n              Kogan\n              A.,\n             and\n\t\t\t\t\t\tVasarhelyiM. A..\n          2006.\n\t\t\t\t\tContinuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens.\n\t\t\t\t\tInternational Journal of Accounting Information Systems7 (\n\t\t\t\t\t2):\n\t\t\t\t\t137\u2013\n\t\t\t\t\t161.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.accinf.2005.10.004","DOI":"10.1016\/j.accinf.2005.10.004"},{"key":"2024082915024484500_i1558-7959-36-3-177-Alles2","doi-asserted-by":"crossref","unstructured":"Alles,\n              M. G.,\n            \n            \n              Kogan\n              A.,\n             and\n\t\t\t\t\t\tVasarhelyiM. 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Available at: https:\/\/oag.parliament.nz\/media\/2019\/ird-business-transformation"},{"key":"2024082915024484500_i1558-7959-36-3-177-Bloomberg1","unstructured":"Bloomberg,\n          J.\n          2018.\n\t\t\t\t\tDigitization, digitalization, and digital transformation: Confuse them at your peril.\n\t\t\t\t\tAvailable at: from https:\/\/www.forbes.com\/sites\/jasonbloomberg\/2018\/04\/29\/digitization-digitalization-and-digital-transformation-confuse-them-at-your-peril\/?sh=56c0529a2f2c"},{"key":"2024082915024484500_i1558-7959-36-3-177-n1","doi-asserted-by":"crossref","unstructured":"Calder\u00f3n,\n              J.,\n             and\n\t\t\t\t\t\tStratopoulosT..\n\t\t\t\t\t2020.\n\t\t\t\t\tWhat accountants need to know about blockchain.\n\t\t\t\t\tAccounting Perspectives19 (\n\t\t\t\t\t4):303\u2013323.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/1911-3838.12240","DOI":"10.1111\/1911-3838.12240"},{"key":"2024082915024484500_i1558-7959-36-3-177-Castelluccio1","unstructured":"Castelluccio,\n              M.\n            \n          \n          2019.\n\t\t\t\t\tConversational digital assistants.\n\t\t\t\t\tStrategic Finance101 (\n\t\t\t\t\t5):\n\t\t\t\t\t53\u2013\n\t\t\t\t\t55."},{"key":"2024082915024484500_i1558-7959-36-3-177-CFE1","unstructured":"The Committee on the Future Economy.\n          2017.\n\t\t\t\t\tReport of the committee on the future economy: Pioneers of the next generation.\n\t\t\t\t\tAvailable at: https:\/\/www.mti.gov.sg\/Resources\/publications\/Report-of-the-Committee-on-the-Future-Economy."},{"key":"2024082915024484500_i1558-7959-36-3-177-Coughlan1","unstructured":"Coughlan,\n              T.\n            \n          \n          2020.\n\t\t\t\t\tIRD faces huge financial shortfall after delay in transformation programme.\n\t\t\t\t\tAvailable at: https:\/\/www.stuff.co.nz\/national\/politics\/300181887\/ird-faces-huge-financial-shortfall-after-delay-in-transformation-programme"},{"key":"2024082915024484500_i1558-7959-36-3-177-Feloni1","unstructured":"Feloni,\n              R.\n            \n          \n          2019.\n\t\t\t\t\t\u201cIf You Opt In, We Will Not Leave You Behind\u201d\u2014PwC's global chairman announces a $3 billion investment in job training.\n\t\t\t\t\tAvailable at: https:\/\/www.businessinsider.com.au\/pwc-announces-3-billion-job-retraining-investment-as-competitive-edge-2019-9"},{"key":"2024082915024484500_i1558-7959-36-3-177-Geerts1","doi-asserted-by":"crossref","unstructured":"Geerts,\n              G. 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H.,\n             and\n\t\t\t\t\t\tArisandiD..\n          2020.\n\t\t\t\t\tSIT-RSM-ISCA data analytics adoption in Singapore SMEs. Singapore Institute of Technology.\n\t\t\t\t\tAvailable at: https:\/\/presspage-production-content.s3.amazonaws.com\/uploads\/1559\/dataanalyticsadoptioninsingaporesmes.pdf?87498"},{"key":"2024082915024484500_i1558-7959-36-3-177-Liew1","doi-asserted-by":"crossref","unstructured":"Liew,\n              A.,\n            \n            \n              Boxall\n              P.,\n             and\n\t\t\t\t\t\tSetiawanD..\n          2022.\n\t\t\t\t\tThe transformation to data analytics in big-four financial audit: What, why and how?Pacific Accounting Review34 (\n\t\t\t\t\t4):\n\t\t\t\t\t569\u2013\n\t\t\t\t\t584.\n\t\t\t\t\thttps:\/\/doi.org\/10.1108\/PAR-06-2021-0105","DOI":"10.1108\/PAR-06-2021-0105"},{"key":"2024082915024484500_i1558-7959-36-3-177-McBeth1","unstructured":"McBeth,\n              P.\n            \n          \n          2016.\n\t\t\t\t\tIRD business transformation project to cost up to $2.61b.\n\t\t\t\t\tAvailable at: https:\/\/www.nbr.co.nz\/ird-business-transformation-project-to-cost-up-to-2-61b\/"},{"key":"2024082915024484500_i1558-7959-36-3-177-Novacek1","unstructured":"Novacek,\n              G.,\n            \n            \n              Agarwal\n              R.,\n            \n            \n              Hoo\n              S.,\n            \n            \n              Maaseide\n              S.,\n            \n            \n              Rehberg\n              B.,\n             and\n\t\t\t\t\t\tStuttsL..\n          2017.\n\t\t\t\t\tOrganizing for a digital future.\n\t\t\t\t\tAvailable at: https:\/\/www.bcg.com\/publications\/2017\/technology-organizing-for-digital-future"},{"key":"2024082915024484500_i1558-7959-36-3-177-OLeary1","doi-asserted-by":"crossref","unstructured":"O'Leary,\n              D. E.\n            \n          \n          2008.\n\t\t\t\t\tSupporting decisions in real-time enterprises: Autonomic supply chain systems.\n\t\t\t\t\tInformation Systems and e-Business Management6 (\n\t\t\t\t\t3):\n\t\t\t\t\t239\u2013\n\t\t\t\t\t255.\n\t\t\t\t\thttps:\/\/doi.org\/10.1007\/s10257-008-0086-0","DOI":"10.1007\/s10257-008-0086-0"},{"key":"2024082915024484500_i1558-7959-36-3-177-OLeary2","doi-asserted-by":"crossref","unstructured":"O'Leary,\n              D. E.\n            \n          \n          2009.\n\t\t\t\t\tThe impact of Gartner's maturity curve, adoption curve, strategic technologies on information systems research, with applications to artificial intelligence, ERP, BPM, and RFID.\n\t\t\t\t\tJournal of Emerging Technologies in Accounting6 (\n\t\t\t\t\t1):\n\t\t\t\t\t45\u2013\n\t\t\t\t\t66.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/jeta.2009.6.1.45","DOI":"10.2308\/jeta.2009.6.1.45"},{"key":"2024082915024484500_i1558-7959-36-3-177-OLeary3","doi-asserted-by":"crossref","unstructured":"O'Leary,\n              D. 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E.,\n             and\n\t\t\t\t\t\tSpanglerS..\n          2018.\n\t\t\t\t\tContinuously monitoring bank risk, reputation, and opportunity.\n\t\t\t\t\tJournal of Emerging Technologies in Accounting15 (\n\t\t\t\t\t2):\n\t\t\t\t\t151\u2013\n\t\t\t\t\t163.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/jeta-52234","DOI":"10.2308\/jeta-52234"},{"key":"2024082915024484500_i1558-7959-36-3-177-Perdana1","doi-asserted-by":"crossref","unstructured":"Perdana,\n              A.,\n            \n            \n              Lee\n              H. 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Fabian, and\n          \n            \n              Haenlein\n              M..\n            \n          \n          2021.\n\t\t\t\t\tDigital transformation: A multidisciplinary reflection and research agenda.\n\t\t\t\t\tJournal of Business Research122:\n\t\t\t\t\t889\u2013\n\t\t\t\t\t901.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jbusres.2019.09.022","DOI":"10.1016\/j.jbusres.2019.09.022"},{"key":"2024082915024484500_i1558-7959-36-3-177-Waters1","unstructured":"Waters,\n              C.\n            \n          \n          2018.\n\t\t\t\t\tXero increases dominance of cloud accounting with 37 per cent growth.\n\t\t\t\t\tAvailable at: https:\/\/www.smh.com.au\/business\/small-business\/xero-increases-dominance-of-cloud-accounting-with-37-per-cent-growth-20181108-p50eok.html"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/36\/3\/177\/86011\/i1558-7959-36-3-177.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/36\/3\/177\/86011\/i1558-7959-36-3-177.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T15:43:16Z","timestamp":1724946196000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/36\/3\/177\/107\/Digital-Transformation-in-Accounting-and-Auditing"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,6,23]]},"references-count":32,"journal-issue":{"issue":"3","published-online":{"date-parts":[[2022,6,23]]},"published-print":{"date-parts":[[2022,9,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-2022-008","relation":{},"ISSN":["1558-7959","0888-7985"],"issn-type":[{"value":"1558-7959","type":"electronic"},{"value":"0888-7985","type":"print"}],"subject":[],"published":{"date-parts":[[2022,6,23]]}}}