Management accounting and new information technology

Research output: Chapter in Book/Report/Conference proceedingChapter

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 languageEnglish
Title of host publicationManagement Information Systems
Subtitle of host publicationThe Technology Challenge
EditorsNigel F. Piercy
Place of PublicationBeckenham
PublisherRoutledge
Chapter6
Pages115-126
Number of pages12
Edition1
ISBN (Print)9781351131865
Publication statusPublished - 1987
Externally publishedYes

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  • Cite this

    Cowton, C. (1987). Management accounting and new information technology. In N. F. Piercy (Ed.), Management Information Systems: The Technology Challenge (1 ed., pp. 115-126). Beckenham: Routledge.