Management accounting change and information systems: key themes from the literature

Martin Quinn and Danielle McConville

Chapter 2 in Research Handbook on Accounting and Information Systems, 2024, pp 19-34 from Edward Elgar Publishing

Abstract: One of the oft-cited factors driving management accounting change is information technology and systems. This chapter is in essence a literature review. It first reviews how management accounting change in general has been studied, highlighting how information systems and technologies have been a driver for change for some decades now. The chapter then reviews the accounting and accounting information systems literature to explore contemporary technologies, which arguably are having or are likely to have a more profound effect on management accounting and the role of management accountants. This review highlights a relatively scarce body of research which examines contemporary technologies as a driver of management accounting change, and calls for specific research in this important area.

Keywords: Business and Management; Economics and Finance; Innovations and Technology (search for similar items in EconPapers)
Date: 2024
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