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050			_aHF5657.4 _b.M334 2003
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245	0	0	_aManagement accounting in the digital economy / _cedited by Alnoor Bhimani.
260			_aOxford : _bOxford University Press, _c2003.
300			_a299 p. ; _c24 cm.
505			_a1. Digitization and Accounting Change; SECTION 1: THE TRANSFORMATION OF ACCOUNTING AND MANAGEMENT CONTROLS; 2. Dis-Integration through Integration: The Emergence of Accounting Information Networks; 3. Management Accounting for the Extended Enterprise: Performance Management for Strategic Alliances and Networked Partners; 4. Technology-driven Integration, Automation and Standardization of Business Processes: Implications for Accounting; 5. Expenditures on Competitor Analysis and Information Security: A Management Accounting Perspective; 6. The Changing Role of Management Accounting and Control Systems: Accounting for Knowledge Across Control Domains; SECTION 2: REFLECTIONS ON ORGANIZATIONAL SHIFTS; 7. Management Accounting Inscriptions and the Post-Industrial Experience of Organizational Control; 8. Operations, Purchase and Sales in Hyperreality: Implications for Management Control from the Perspective of Institutional Sociology; 9. Not-for-Profit - For Sale: Management Control in and of an Internet Start-up Company; 10. Management Accounting in the New Economy: The Rationale for Irrational Control; SECTION 3: RESHAPING ACCOUNTING; 11. Management Control and E-Logistics; 12. Internet Based Information Systems in the Not-for-Profit Sector; 13. Paradoxes of Management and Control in a New Economy Firm; 14. Management Accounting and the Knowledge Production Process
520			_aThere is mounting evidence that the deployment of digital technologies by enterprises affects not just their functioning in economic terms, but also mobilizes broader social, institutional, and organizational effects. At a technical level, digitization directly influences organizational processes. Notions of its potential also define managerial pursuits and the search for enhanced organizational performance. Inevitably, digitizatoin impacts the form, substance and provenance of internal accounting information with attendant consequences on the behaviour and actions of decision makers. Knowledge about the influence of digital technologies on management accounting thinking processes and practices is starting to emerge. A variety of issues relating to pricing strategies, cost management and control mechanisms are evident. But the implications for the field are far wider. Aspects of trust, organizational power, cultural shifts, strategization, convergence of product and information elements, and newly perceived contingencies between information dimensions and contextual factors are altering management accounting systems, structures, thinking, and practices. This book explores these and other issues along different planes of reference. The first part of the book consists of chapters that discuss accounting and management control systems and wider structural shifts connected with the advent of digital technologies. In the second section, the contributors analyse organizationally focused shifts occurring concomitantly alongside digital transformations in the economy. The final part of the book comprises chapters that consider avenues of accounting transformation that may be pursued in specific contexts both in terms of practice and as concepts that afford insights into possible management accounting futures. Broadly, the fourteen chapters of this book bring together practical commentaries, conceptual frameworks, and theoretical argumentation and explore wider narratives r
650		0	_aManagerial accounting. _9925
650		0	_aManagerial accounting _xData processing. _930633
700	1		_aBhimani, A. _931400
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