Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Technology Related Main Page
Note: Also see MAAW's Expert Systems and AI Bibliography
Aldhizer, G. R. III, P. E. Juras and D. R. Martin. 2008. Using automated identity and access management controls. The CPA Journal (September): 66-71.
Armstrong, B. and J. Shah. 2023. A smarter strategy for using robots: Automation should focus more on flexibility than on productivity. Harvard Business Review (March/April): 36-42.
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Bennett, R. E., J. A. Hendricks, D. E. Keys and E. J. Rudnicki. 1987. Cost Accounting for Factory Automation. National Association of Accountants.
Billingsley, J. 1985. Robots and Automated Manufacture (I E E Control Engineering Series). Institution of Electrical Engineers.
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Bonnet, D. and G. Westerman. 2021. The new elements of digital transformation: The authors revisit their landmark research and address how the competitive advantages offered by digital technology have evolved. MIT Sloan Management Review (Winter): 82-89. (Summary).
Boritz, J. E., L. Hayes and J. Lim. 2013. A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification. International Journal of Accounting Information Systems 14(2): 138-163.
Borthick, A. F. 2012. Designing continuous auditing for a highly automated procure-to-pay process. Journal of Information Systems (Fall): 153-166.
Borthick, A. F. 2012. Designing continuous auditing for highly automated procure-to-pay process. Journal of Information Systems (Fall): 153-166.
Boyle, M. 2020. The real costs of manual accounting. Companies reluctant to begin automating their accounting processes might be overlooking the full cost of keeping manual processes. Strategic Finance (September): 46-53.
Brands, K. and P. Smith. 2016. Technology workbook: Ready or not, here comes accounting automation. Strategic Finance (March): 70-71.
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Bruttig, D. 1998. What automated expense reporting management can do for you. Management Accounting (February): 38-43.
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Campbell, C. A., S. Ramamoorti and T. G. Calderon. 2023. Automation bias and the "goldilocks effect" in auditing blockchain. Journal of Emerging Technologies in Accounting 20(2): 29-53.
Carbone, F. J. 1980. Automated job costing helps Mulach Steel stay competitive. Management Accounting (June): 29-31.
Carlson, A. E. 1957. Automation in accounting systems. The Accounting Review (April): 224-228.
Carlson, A. E. 1964. Automation and the future of accounting. N.A.A. Bulletin (August): 46-48.
Caster, P., R. J. Elder and D. J. Janvrin. 2021. An exploration of bank confirmation process automation: A longitudinal study. Journal of Information Systems (Fall): 1-16.
Chen, X., Y. H. Cho, Y. Dou and B. Lev. 2022. Predicting future earnings changes using machine learning and detailed financial data. Journal of Accounting Research (May): 467-515.
Cheng, C., J. T. Eagan and A. Yurko. 2022. ChicagoLand Popcorn - Examining online retailer nexus following Wayfair using data visualization and robotics process automation. Journal of Emerging Technologies in Accounting 19(1): 133-164.
Chievitz, W. J. 1964. Automated processing of customer orders. N.A.A. Bulletin (October): 41-46.
Cohen, M., A. Rozario and C. Zhang. 2019. Exploring the use of robotic process automation (RPA) in substantive audit procedures. The CPA Journal (July): 49-53.
Cole, R. C. Jr. and H. L. Hales. 1992. How Monsanto justified automation. Management Accounting (January): 39-43.
Collins, J. C. 2018. How to use Scenario Manager; Create an automated list of worksheet names; An Excel camera trick for overlaying sparklines; New feature slated for Google Maps; Save time with these 6 Windows shortcuts. Journal of Accountancy (November): 70-74, 76.
Commerford, B. P., S. A. Dennis, J. R. Joe and J. W. Ulla. 2022. Man versus machine: Complex estimates and auditor reliance on artificial intelligence. Journal of Accounting Research (March): 171-201.
Cooper, L. A., D. K. Holderness, T. L. Sorensen and D. A. Wood. 2022. Perceptions of robotic process automation in Big 4 public accounting firms: Do firm leaders and lower-level employees agree? Journal of Emerging Technologies in Accounting 19(1): 33-51.
Copeland, B. R. and D. Ramzy. 1986. Office automation: Selecting the right communications system. Management Accounting (July): 34-39.
Cotteleer, M., E. Inderrieden, F. Lee, T. Atkinson and R. Koprowski. 2006. Selling the sales force on automation. Harvard Business Review (July/August): 18-22.
Dantzig, G. B. 1957. Thoughts on linear programming and automation. Management Science (January): 131-139.
Davenport, T. H. and J. G. Harris. 2005. Automated decision making comes of age. MIT Sloan Management Review (Summer): 83-89.
Davenport, T. H. and J. Kirby. 2015. Beyond automation: Strategies for remaining gainfully employed in an era of very smart machines. Harvard Business Review (June): 58-65.
Davis, K. 1963. Individual needs and automation. The Academy of Management Journal 6(4): 278-283.
Drexel, S. R. 1993. Kelly's automated lockbox network. Management Accounting (July): 28-31.
Driscoll, T. 2018. Technology workbook: Value through robotic process automation. Strategic Finance (March): 70-71.
Drum, D. M. and A. Pulvermacher. 2016. Accounting automation and insight at the speed of thought. Journal of Emerging Technologies in Accounting 13(1): 181-186.
Dull, R. B., D. P. Tegarden and L. L. F. Schleifer. 2006. ACTVE: A proposal for an automated continuous transaction verification environment. Journal of Emerging Technologies in Accounting (3): 81-96.
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Dunk, A. S. 1996. An examination of the relation between reliance on budgetary control and production subunit performance: The influence of manufacturing process automation and task uncertainty. Advances in Management Accounting (5): 83-98.
Dunk, A. S. and Mohan Lal. 1999. Participative budgeting, process automation, product standardization, and managerial slack propensities. Advances in Management Accounting (8): 139-157.
Eapen, T. T., D. J. Finkenstadt, J. Folk and L. Venkataswamy. 2023. How generative AI can augment human creativity: Use it to promote divergent thinking. Harvard Business Review (July/August): 56-64. (Cover story).
Eaton, T. V., A. Larson and J. Zhang. 2022. Building a bot: You don't need to be a software engineer or expert coder to begin using RPA to automate manual and tedious accounting and finance processes. Strategic Finance (January): 34-41.
Elliott, J. D. 1968. Communications and automation. Management Accounting (June): 18-22.
Escobar-RodrÃguez, T., P. Monge-Lozano and M. M. Romero-Alonso. 2012. Acceptance of e-prescriptions and automated medication-management systems in hospitals: An extension of the technology acceptance model. Journal of Information Systems (Spring): 77-96.
Eulerich, M., J. Pawlowski, N. J. Waddoups and D. A. Wood. 2022. A framework for using robotic process automation for audit tasks. Contemporary Accounting Research 39(1): 691-720.
Farkas, M. J. and R. M. Hirsch. 2016. The effect of frequency and automation of internal control testing on external auditor reliance on the internal audit function. Journal of Information Systems (Spring): 21-40.
Fasci, M. A. 1986. EMAIS - Evaluation by management of automated information systems. Journal of Information Systems (Fall): 83-101.
Geertsema, P. and H. Lu. 2023. Relative valuation with machine learning. Journal of Accounting Research (March): 329-376.
Gordon, D. 1962. Can accounting instruction be automated? The Accounting Review (October): 692-695.
Grant, G. H and S. J. Conion. 2006. EDGAR extraction system: An automated approach to analyze employee stock option disclosures. Journal of Information Systems (Fall): 119-142.
Grech, C. W. 1963. The two-year community college student and automation of accounting. N.A.A. Bulletin (August): 43-48.
Gronlund, A and S. Jonsson. 1990. Managing for cost improvement in automated production. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 6: 163-191.
Groover, M. P. 2007. Automation, Production Systems, and Computer-Integrated Manufacturing, 3rd Edition. Prentice Hall.
Guenther, D. A., K. Peterson, J. Searcy and B. M. Williams. 2023. How useful are tax disclosures in predicting effective tax rates? A machine learning approach. The Accounting Review (September): 297-322.
Haq, I., M. Abatemarco and J. Hoops. 2020. The development of machine learning and its implications for public accounting. The CPA Journal (June): 6-9.
Harris, M., J. Riley and R. Venkatesh. 2020. Psychological capital and robotic process automation: Good, bad, or somewhere in-between? Journal of Emerging Technologies in Accounting 17(1): 71-76.
Harvey, J. H. and P. M. McCollum. 1965. Automated internal auditing tools. Management Accounting (October): 44-50.
Hayes, L. and J. E. Boritz. 2021. Classifying restatements: An application of machine learning and textual analytics. Journal of Information Systems (Fall): 107-131.
Heiser, H. C. 1956. Elements of office automation and preparing for it. N.A.C.A. Bulletin (June): 1199-1207.
Hendricks, J. A. 1988. Applying cost accounting to factory automation. Management Accounting (December): 24-30.
Holmquist, G. W. 1965. Automation streamlines sales order writing and invoicing. Management Accounting (December): 58-60.
Hong, B., M. Ly and H. Lin. 2023. Robotic process automation risk management: Points to consider. Journal of Emerging Technologies in Accounting 20(1): 125-145.
Hopwood, W. S. 1980. On the automation of the Box-Jenkins modeling procedures: An algorithm with an empirical test. Journal of Accounting Research (Spring): 289-296.
Huang, F. and M. A. Vasarhelyi. 2019. Applying robotic process automation (RPA) in auditing: A framework. International Journal of Accounting Information Systems (35): 100433.
Huang, F. and Y. Wang. 2023. Introducing machine learning in auditing courses. Journal of Emerging Technologies in Accounting 20(1): 195-211.
Institute of Management Accountants. 2000. Implementing Automated Workflow Management. Institute of Management Accountants.
Jensen, R. E. 1988. Discussion of "Exercising budgetary control in automated production environments". Contemporary Accounting Research 5(1): 250-266.
Jones, S., W. J. Moser and M. M. Wieland. 2023. Machine learning and the prediction of changes in profitability. Contemporary Accounting Research 40(4): 2643-2672.
Kamon, W. 2023. Three automations to improve duty separation. Strategic Finance (June): 19-20.
Karchner, Q. L. Jr. 1980. How one plant automated its collection of data. Management Accounting (September): 45-48.
Keenoy, C. L. 1958. The impact of automation on the field of accounting. The Accounting Review (April): 230-236.
Keys, B. and Y. Zhang. 2020. Introducing RPA in an undergraduate AIS course: Three RPA exercises on process automations in accounting. Journal of Emerging Technologies in Accounting 17(2): 25-30.
Kogan, G., N. Myers, D. J. Gaydon and D. M. Boyle. 2021. Advancing digital transformation: RPA and self-service data analytics are time-saving technologies that can transform your organization. Here's what you should know to begin using them. Strategic Finance (December): 34-41.
Kokina, J. and S. Blanchette. 2019. Early evidence of digital labor in accounting: Innovation with robotic process automation. International Journal of Accounting Information Systems (35): 100431.
Kokina, J. and T. H. Davenport. 2017. The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting 14(1): 115-122.
Kokina, J., R. Gilleran, S. Blanchette and D. Stoddard. 2021. Accountant as digital innovator: Roles and competencies in the age of automation. Accounting Horizons (March): 153-184.
Krogstad, J. L. and D. S. Dexter. 1979. National automated accounting research system - A challenge for auditing education. The Accounting Review (July): 604-608.
Kurinsky, S. J. 2019. Automation and digital workflow in a tax practice. Journal of Accountancy (September): 53.
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Lampe, J. C. 1971. The trend toward automated capital investment decisions. Management Accounting (April): 37-42.
Latham, S. and B. Humberd. 2018. Four ways jobs will respond to automation. MIT Sloan Management Review (Fall): 11-14.
Lee-Mortimer, A. 2008. A continuing lean journey: An electronic manufacturer's adopting of Kanban. Assembly Automation 28(2): 103-112.
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Liu, M. 2022. Assessing human information processing in lending decisions: A machine learning approach. Journal of Accounting Research (May): 607-651.
Marshall, T. E. and S. L. Lambert. 2018. Cloud-based intelligent accounting applications: Accounting task automation using IBM Watson cognitive computing. Journal of Emerging Technologies in Accounting 15(1): 199-215.
Massicotte, R. 2019. These are the bots you're looking for: Automate tedium, errors, and wasted time out of the finance department with RPA. Strategic Finance (October): 38-43. (Robotic process automation).
Maxwell, H. A. 1964. Automated material and procurement control. N.A.A. Bulletin (October): 35-40.
Megginson, L. C. 1963. Automation: Our greatest asset - Our greatest problem? The Academy of Management Journal 6(3): 232-244.
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Moffitt, K. C., A. M. Rozario and M. A. Vasarhelyi. 2018. Editorial: Robotic process automation for auditing. Journal of Emerging Technologies in Accounting 15(1): 1-10.
Monterio, B. J. 2019. Technology workbook: Machine bias inside the black box. Strategic Finance (July): 58-61. (Algorithm bias, data bias, stereotype bias, and measurement bias).
Mountz, M. 2012. Kiva the disrupter: A young company changed its customers' view of automation. But it took an army of robots - and more. Harvard Business Review (December): 74-80.
Nouri, H. 2018. The use of zappers by financial terrorists. Journal of Forensic & Investigative Accounting 10(2): 213-224. (Nouri examines the use of zapper software (i.e., automated sales suppression device) to finance terrorist activities).
Parcells, S. 2016. The power of finance automation. Strategic Finance (December): 40-45.
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Rosenbaum, D. 2011. Now you see (some of) it: Sales-force automation tools can illuminate what's in the sales pipeline, but smart CFO's know that success also requires the ability to see what's not there. CFO (July/August): 22-24.
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