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عنوان فارسی مقاله:
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عنوان انگلیسی مقاله:
Management accounting goes digital: Will the move make it wiser?
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بخشی از مقاله انگلیسی:
available for consumption. Data are now ‘given’ to decision makers who are formally and substantially excluded from their manufacture. Decisions happen only after numbers have been recorded and management reports are often tabled rather than discussed. We nowadays consume accounting figures (Graham, 2008) as we buy groceries in supermarkets, without knowing how the food has been processed, technically alienated from the manufacturing process, with labels there to reassure us about the ingredients but nothing about whether these are the right nutrients for us. The same applies to financial and management accounting numbers with standardized information, too costly to be customized, generating standard charts of accounts formalized in XBRL codes, ready to be consumed but not always questioned and debated. Technological developments make users believe that they can interrogate accounting system and get answers out of it (Burchell et al., 1980), but perhaps that is rather an illusion of control. As the quote opening this section suggests, accounting information is there to reassure us that everything is “in order”; accounting numbers have become magic words that close conversations about intrinsically doubtful but unquestioned qualities rather than fostering conversations instilling doubt in the user. Accounting numbers are no longer there to be spoken, listened, and debated in communicative acts, but to be consumed as inputs to decision making.
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کلمات کلیدی:
Management accounting goes digital: Will the move ... - ResearchGate https://www.researchgate.net/.../297595670_Management_accounting_goes_digital_Wil... This essay places current fascinations with the digital revolution into the historical and cultural contexts that have intertwined with the evolution of management ... [PDF]Management accounting in a digital and global economy: the interface ... eprints.lse.ac.uk/.../__lse.ac.uk_storage_LIBRARY_Secondary_libfile_shared_reposit... by A Bhimani - 2009 - Cited by 9 - Related articles This chapter discusses aspects of the digital economy and globalization and ... Financial control and management accounting activities as part of the digital. Management Accounting in the Digital Economy - oi oxfordindex.oup.com/view/10.1093/0199260389.001.0001 Keywords: digital economy; management accounting; digital technology. Book. 316 pages. Illustrated. Subjects: Financial Markets. Go to Oxford Scholarship ... Management Accounting in the Digital Economy - Oxford Scholarship www.oxfordscholarship.com/viewByDoi/10.1093/0199260389.001.0001 This book explores the impact of the digital economy on the practice of management accounting. The digital economy is defined as the digital interrelationships ... Management Accounting in a Digital and Global Economy: The ... www.oxfordscholarship.com/viewByDoi/10.1093/acprof.../9780199546350.003.000... This chapter discusses aspects of the digital economy and globalization and their influence on management accounting. ... Go to page: ... Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and ... [PDF]Accounting Goes Digital - Grassi & Co. www.grassicpas.com/wp-content/uploads/2015/11/Yigals-Supplement.pdf accounting firms prefer working mainly with ... Management of an Accounting Practice Survey from ... more clients going digital, it's become increasingly.
