Abstract
New information technology provides unparalleled challenges and opportunities for management accounting, as for many other organisational functions. To date, its impact on accounting has been primarily through computers (Collier, 1984) which, as they have improved in hardware, software and cost-effectiveness, have had a growing effect upon the discipline. The purpose of this chapter is to concentrate on computers in reviewing some of the implications of new information technology, focusing primarily on the technical opportunities offered and on changes in the relationship of management accountants to other organisational members.
| Original language | English |
|---|---|
| Title of host publication | Management Information Systems |
| Subtitle of host publication | The Technology Challenge |
| Editors | Nigel F. Piercy |
| Place of Publication | Beckenham |
| Publisher | Routledge |
| Chapter | 6 |
| Pages | 115-126 |
| Number of pages | 12 |
| Edition | 1 |
| ISBN (Print) | 9781351131865 |
| Publication status | Published - 1987 |
| Externally published | Yes |