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Contemporary Issues in Management Accounting$
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Alnoor Bhimani

Print publication date: 2006

Print ISBN-13: 9780199283361

Published to Oxford Scholarship Online: May 2007

DOI: 10.1093/acprof:oso/9780199283361.001.0001

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Management accounting and digitization

Management accounting and digitization

(p.69) 4 Management accounting and digitization
Contemporary Issues in Management Accounting

Alnoor Bhimani (Contributor Webpage)

Oxford University Press

This chapter draws out some links between digitized technology deployment and management accounting. It argues that in digitized organizations management approaches have to be reconsidered. How the management accounting function must deal with ephemeral digital transactions — each with economic consequences that may be almost negligible when considered individually but that become very significant with volume — presents a significant challenge for managing costs. A possible step forward may be not just in the procedures of data capture or in the style of information reporting, but also in the professional representation of the information produced. It may be that for the work of management accountants to continue to count, it will be increasingly important to show a knowledge of digital products, digital processes, and digital consequences using information about enterprise activities that itself is digitally generated.

Keywords:   digitized technology, economic activities, organizational contingencies, information reporting

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