Accountants and Emerging Technologies: A Case Study at the United States Department of the Treasury Bureau of Engraving and Printing

Abstract

Based on an in-depth field study of a pilot test of an eProcurement system, this paper introduces the topic of accountants' roles in emerging technology assessments, and presents a teaching case for use in an accounting information systems class. The United States Department of the Treasury Bureau of Engraving and Printing (BEP) was one of three federal agencies participating in the test, which was sponsored by the Treasury's Financial Management Service (FMS). In May 2004 the liaison at BEP reviewed the key accomplishments and challenges in the pilot test, including the reactions of participating suppliers, and considered whether to sign on to participate in another pilot test. The teaching case examines accountants' participation in several aspects of the pilot test. We then discuss the implications for practitioners, and offer suggestions for further research on accountants and emerging information technologies.