Information Technologies: Challenge and Opportunity for Modern Management Accounting Systems

19 Pages Posted: 21 Mar 2004  

Maria Elena Garcia-Ruiz

University of Cantabria - Department of Business Administration

Gemma Hernando Moliner

University of Cantabria - Dep. Administración de Empresas

Abstract

After the early 90's, when much good work was carried out on the indirect impact in the area of management accounting brought about by production technological recent changes, research interest seems to have focussed on the analysis of the direct relationship between Information Technologies (IT) and Management Accounting Systems (MAS). The purpose of this paper is to analyse this relationship, as a challenge and opportunity for modern MAS in new firms.

For this analysis, it establishes a proposal of integrated and flexible MAS for the best placed firms in today's competitive environment. After this, it examines the advantages and disadvantages of the new technological tools available, in order to justify, finally, the most appropriate answer to the initial information system proposal.

Keywords: management accounting systems, information technologies, balanced scorecard (bs), v-form firms

JEL Classification: M19

Suggested Citation

Garcia-Ruiz, Maria Elena and Hernando Moliner, Gemma, Information Technologies: Challenge and Opportunity for Modern Management Accounting Systems. Available at SSRN: https://ssrn.com/abstract=518442 or http://dx.doi.org/10.2139/ssrn.518442

Maria Elena Garcia-Ruiz (Contact Author)

University of Cantabria - Department of Business Administration ( email )

Av. Los Castros s/n
Santander, Cantabria 39005
Spain
+34942201891 (Phone)
+34942201890 (Fax)

Gemma Hernando Moliner

University of Cantabria - Dep. Administración de Empresas ( email )

Av. Los Castros s/n
39005 - Santander (Cantabria), Cantabria 39005
Spain
+0034942201889 (Phone)
+0034942201890 (Fax)

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