There is mounting evidence that the deployment of digital technologies by enterprises affects not just their functioning in economic terms, but also mobilizes broader social, institutional, and organizational effects. At a technical level, digitization directly influences organizational processes. Notions of its potential also define managerial pursuits and the search for enhanced organizational performance. Inevitably, digitizatoin impacts the form, substance and provenance of internal accounting information with attendant consequences on the behaviour and actions of decision makers. Knowledge about the influence of digital technologies on management accounting thinking processes and practices is starting to emerge. A variety of issues relating to pricing strategies, cost management and control mechanisms are evident. But the implications for the field are far wider. Aspects of trust, organizational power, cultural shifts, strategization, convergence of product and information elements, and newly perceived contingencies between information dimensions and contextual factors are altering management accounting systems, structures, thinking, and practices.
This book explores these and other issues along different planes of reference. The first part of the book consists of chapters that discuss accounting and management control systems and wider structural shifts connected with the advent of digital technologies. In the second section, the contributors analyse organizationally focused shifts occurring concomitantly alongside digital transformations in the economy. The final part of the book comprises chapters that consider avenues of accounting transformation that may be pursued in specific contexts both in terms of practice and as concepts that afford insights into possible management accounting futures. Broadly, the fourteen chapters of this book bring together practical commentaries, conceptual frameworks, and theoretical argumentation and explore wider narratives regarding the interface between management accounting and the digital economy. Management Accounting in the Digital Economy will be of interest to scholars, advanced students, and practitioners concerned with the management accounting and control implications of the growing ubiquity of digital technologies across organizational spaces and economic platforms.
There is mounting evidence that the deployment of digital technologies by enterprises affects not just their functioning in economic terms, but also mobilizes broader social, institutional, and organizational effects. At a technical level, digitization directly influences organizational processes. Notions of its potential also define managerial pursuits and the search for enhanced organizational performance. Inevitably, digitizatoin impacts the form, substance and provenance of internal accounting information with attendant consequences on the behaviour and actions of decision makers. Knowledge about the influence of digital technologies on management accounting thinking processes and practices is starting to emerge. A variety of issues relating to pricing strategies, cost management and control mechanisms are evident. But the implications for the field are far wider. Aspects of trust, organizational power, cultural shifts, strategization, convergence of product and information elements, and newly perceived contingencies between information dimensions and contextual factors are altering management accounting systems, structures, thinking, and practices.
This book explores these and other issues along different planes of reference. The first part of the book consists of chapters that discuss accounting and management control systems and wider structural shifts connected with the advent of digital technologies. In the second section, the contributors analyse organizationally focused shifts occurring concomitantly alongside digital transformations in the economy. The final part of the book comprises chapters that consider avenues of accounting transformation that may be pursued in specific contexts both in terms of practice and as concepts that afford insights into possible management accounting futures. Broadly, the fourteen chapters of this book bring together practical commentaries, conceptual frameworks, and theoretical argumentation and explore wider narratives regarding the interface between management accounting and the digital economy. Management Accounting in the Digital Economy will be of interest to scholars, advanced students, and practitioners concerned with the management accounting and control implications of the growing ubiquity of digital technologies across organizational spaces and economic platforms.
1: Alnoor Bhimani: Digitization and Accounting Change
Section 1: The Transformation of Accounting and Management
Controls
2: Franco Amigoni, Ariela Caglio, and Angelo Ditillo:
Dis-Integration through Integration: The Emergence of Accounting
Information Networks
3: Shannon W. Anderson and Karen L. Sedatole: Management Accounting
for the Extended Enterprise: Performance Management for Strategic
Alliances and Networked Partners
4: Chris Chapman and Wai Fong Chua: Technology-driven Integration,
Automation and Standardization of Business Processes: Implications
for Accounting
5: Lawrence A. Gordon and Martin P. Loeb: Expenditures on
Competitor Analysis and Information Security: A Management
Accounting Perspective
6: Frank G. H. Hartmann and Eddy H. J. Vaassen: The Changing Role
of Management Accounting and Control Systems: Accounting for
Knowledge Across Control Domains
Section 2: Reflections on Organizational Shifts
7: Paul Andon, Jane Baxter, and Wai Fong Chua: Management
Accounting Inscriptions and the Post-Industrial Experience of
Organizational Control
8: Salvador Carmona and Paolo Quattrone: Operations, Purchase and
Sales in Hyperreality: Implications for Management Control from the
Perspective of Institutional Sociology
9: Jan Mouritsen and Kristian Kreiner: Not-for-Profit - For Sale:
Management Control in and of an Internet Start-up Company
10: Lief Sjöblom: Management Accounting in the New Economy: The
Rationale for Irrational Control
Section 3: Reshaping Accounting
11: Maurice Gosselin: Management Control and E-Logistics
12: Hans-Ulrich Küpper: Internet Based Information Systems in the
Not-for-Profit Sector
13: Kari Lukka and Markus Granlund: Paradoxes of Management and
Control in a New Economy Firm
14: Hanno Roberts: Management Accounting and the Knowledge
Production Process
Alnoor Bhimani is Reader in Accounting and Finance at the London School of Economics. He has published a number of works on management accounting, including Management Accounting: Pathways to Progress (CIMA 1994), Management Accounting: European Perspectives (OUP, 1996), and Management and Cost Accounting (Pearson, 2002).
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