Technologies underpinning accounting information systems

full populations instead of small samples or accountants to gain much more accurate data for cost estimates and decision support (Romney et al., 2021), Whilst the introduction of a high number of sensors might introduce additional security challenges to the AIS itself (see below), it also facilitates new types of physical controls to monitor movement of staff and visitors across premises when embedded in wearables such as key cards, name tags or wrist hands (Romney et al., 2021).Many additional devices now add many new ac- cess points to the system (Romney et al., 2021).