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- W2133210955 abstract "Based on a review of earlier research and empirical data this study suggests that the accounting academia has in general a limited understanding of the current developments in the accounting - information technology (IT) interfaces. This knowledge gap has important implications for as regards what should be studied in the area and how, as well as for the usefulness of knowledge we want to hold out to various stakeholders. The purpose of the study is to critically evaluate the status of research on the interface between accounting and IT. The focus of the paper is on the interface between IT and management accounting/control. The analysis demonstrates beneficial/enabling as well as problematic/constraining effects IT developments have had on accounting and control practice. The study particularly discusses the transforming potential of modern IT vis-a-vis the domains of accounting, the complex intertwining of integrated IT with accounting and control, and the paradox of IT complexity and its manifestations in the management accounting domain. The analysis gives reason to be concerned about the current state of Accounting Information Systems research in certain respects." @default.
- W2133210955 created "2016-06-24" @default.
- W2133210955 creator A5061424091 @default.
- W2133210955 date "2007-01-01" @default.
- W2133210955 modified "2023-09-25" @default.
- W2133210955 title "On the Interface Between Management Accounting and Modern Information Technology - A Literature Review and Some Empirical Evidence" @default.
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- W2133210955 doi "https://doi.org/10.2139/ssrn.985074" @default.
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