Management Accounting In The Digital Economy

Hardcover | November 8, 2004

EditorAlnoor Bhimani

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There 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 organizationalprocesses. 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 decisionmakers.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 oftrust, 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 exploresthese 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 alongsidedigital 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, thefourteen chapters of this book bring together practical commentaries, conceptual frameworks, and theoretical argumentation and explore wider narratives regarding the interface between management accounting and the digital economy. Management Accounting in the Digital Economy will be of interest to scholars, advanced students, and practitioners concerned with the management accounting and control implications of the growing ubiquity of digital technologies across organizational spaces and economic platforms.

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There 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 organizationalprocesses. Notions of its potential also define ma...

Alnoor Bhimani is Reader in Accounting and Finance at the London School of Economics. He has published a number of works on management accounting, including Management Accounting: Pathways to Progress (CIMA 1994), Management Accounting: European Perspectives (OUP, 1996), and Management and Cost Accounting (Pearson, 2002).

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Format:HardcoverDimensions:316 pages, 9.21 × 6.14 × 0.83 inPublished:November 8, 2004Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0199260389

ISBN - 13:9780199260386

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Table of Contents

1. Alnoor Bhimani: Digitization and Accounting ChangeSection 1: The Transformation of Accounting and Management Controls2. Franco Amigoni, Ariela Caglio, and Angelo Ditillo: Dis-Integration through Integration: The Emergence of Accounting Information Networks3. Shannon W. Anderson and Karen L. Sedatole: Management Accounting for the Extended Enterprise: Performance Management for Strategic Alliances and Networked Partners4. Chris Chapman and Wai Fong Chua: Technology-driven Integration, Automation and Standardization of Business Processes: Implications for Accounting5. Lawrence A. Gordon and Martin P. Loeb: Expenditures on Competitor Analysis and Information Security: A Management Accounting Perspective6. Frank G. H. Hartmann and Eddy H. J. Vaassen: The Changing Role of Management Accounting and Control Systems: Accounting for Knowledge Across Control DomainsSection 2: Reflections on Organizational Shifts7. Paul Andon, Jane Baxter, and Wai Fong Chua: Management Accounting Inscriptions and the Post-Industrial Experience of Organizational Control8. Salvador Carmona and Paolo Quattrone: Operations, Purchase and Sales in Hyperreality: Implications for Management Control from the Perspective of Institutional Sociology9. Jan Mouritsen and Kristian Kreiner: Not-for-Profit - For Sale: Management Control in and of an Internet Start-up Company10. Lief Sjoblom: Management Accounting in the New Economy: The Rationale for Irrational ControlSection 3: Reshaping Accounting11. Maurice Gosselin: Management Control and E-Logistics12. Hans-Ulrich Kupper: Internet Based Information Systems in the Not-for-Profit Sector13. Kari Lukka and Markus Granlund: Paradoxes of Management and Control in a New Economy Firm14. Hanno Roberts: Management Accounting and the Knowledge Production Process