By Alnoor Bhimani
There's mounting facts that the deployment of electronic applied sciences by way of corporations impacts not only their functioning in monetary phrases, but in addition mobilizes broader social, institutional and organizational results. At a technical point, Digitization without delay impacts organizational strategies. Notions of its power additionally outline managerial goals and the quest for superior organizational functionality. unavoidably, digitization affects the shape, substance and provenance of inner accounting info with attendant results at the habit and activities of decision-makers. wisdom in regards to the impact of electronic applied sciences on administration accounting pondering techniques and practices is commencing to emerge. numerous matters when it comes to pricing options, price administration and keep watch over mechanisms are glaring. however the implications for the sector are a ways wider. points of belief, organizational energy, cultural shifts, strategization, convergence of product and data parts, and newly perceived contingencies among info dimensions and contextual components are changing administration accounting structures, buildings, considering and practices. This publication explores those and different matters alongside assorted planes of reference. the 1st a part of the ebook involves chapters, which debate accounting and administration keep watch over platforms and wider structural shifts attached with the arrival of electronic applied sciences. within the moment part, the members study organizationally concentrated shifts happening concomitantly along electronic changes within the economic climate. the ultimate a part of the ebook contains chapters, which think about avenues of accounting transformation, that may be pursued, in particular contexts either when it comes to perform and as ideas, which come up with the money for insights into attainable administration accounting futures. greatly, the fourteen chapters of this publication brings jointly sensible commentaries, conceptual frameworks and theoretical argumentation and discover wider narratives in regards to the interface among administration accounting and the electronic financial system.
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Additional info for Management Accounting in the Digital Economy
This combination of standardization, on the one hand, and ﬂexibility and responsiveness, on the other, is the result of a continuous process of information sharing driven by information and communication technologies, which leads to a cross-fertilization between ﬁnancial shared service centres and their customers (Beretta 2000). To conclude, ﬁnancial shared service centres can add value to the accounting information processing and provision by means of procedures and systems’ standardization, deriving from the use of generally accepted practices and common accounting standards and leads to the necessary level of information integration to stabilize and prevent the disintegration forces of mixed mode structures.
When the uncertainty over the objectives of organizational action is high, accounting information promotes particular positions and values. It does not reﬂect agreed objectives, but seeks to articulate and further particular ends. It may reﬂect what has already been decided upon and executed (Hopwood 1980). The knowledge about causes and effects relationships can vary from complete knowledge, which exists when individuals are certain of the outcome associated with a given action, to incomplete knowledge, which exists where 24 DIS-INTEGRATION THROUGH INTEGRATION individuals are uncertain of the consequences of their actions (Hirst 1981; Ouchi 1977; Ouchi and Maguire 1975; Thompson 1967).
A. and, Brownell, P. (1997), ‘Management Control Systems in Research and Development Organizations: The Role of Accounting, Behavior and Personnel Controls’, Accounting, Organizations and Society, 22/ 3–4: 233–48. 22 See, for example: Koza and Lewin 1998; Tomkins 2000. FRANCO AMIGONI ET AL. 31 Aldrich, H. E. and Whetten, D. A. (1981), ‘Organization-sets, Action-sets, and Networks: Making the Most of Simplicity’, in P. C. Nystrom and W. H. Starbuck (eds), Handbook of Organizational Design (Oxford: Oxford University Press), 385–408.
Management Accounting in the Digital Economy by Alnoor Bhimani