Jennifer Wu Tucker gave the Gjesdal Lecture
Accounting’s relationship to technology was the main topic when Professor Jennifer Wu Tucker from the University of Florida gave the annual Gjesdal Lecture on Accounting Research.
Jennifer Wu Tucker is Deloitte / Cook Professor at the Fisher School of Accounting at University of Florida’s Warrington College of Business.
Professor Tucker both uses technology in her research and studies its role and impact in different areas. Thus, the title of her lecture was fitting: “Technology, accounting and research”.
At the outset she looked at accounting from the vantage point of technology. She showed both accounting’s historical relationship to technology and argued that it is technology in itself, with double-entry bookkeeping in 14th century Italy as the earliest example.
She also showed how accounting has evolved as businesses adopted new technologies and transactions, with blockchain and crypto currency as current example, and concluded with a discussion of how the knowledge-based economy presents new challenges and opportunities in accounting research.
The Frøystein Gjesdal Lecture in Accounting Research was established in honour of Professor Gjesdal on his 60th birthday in 2010 to mark his long contribution to accounting research. Professor Wu Tucker was the 14th lecturer to be invited.