On the Interface Between Management Accounting and Modern Information Technology - A Literature Review and Some Empirical Evidence

55 Pages Posted: 8 May 2007

Date Written: May 8, 2007

Abstract

Based on a review of earlier research and empirical data this study suggests that the accounting academia has in general a limited understanding of the current developments in the accounting - information technology (IT) interfaces. This knowledge gap has important implications for as regards what should be studied in the area and how, as well as for the usefulness of knowledge we want to hold out to various stakeholders. The purpose of the study is to critically evaluate the status of research on the interface between accounting and IT. The focus of the paper is on the interface between IT and management accounting/control. The analysis demonstrates beneficial/enabling as well as problematic/constraining effects IT developments have had on accounting and control practice. The study particularly discusses the transforming potential of modern IT vis-à-vis the domains of accounting, the complex intertwining of integrated IT with accounting and control, and the paradox of IT complexity and its manifestations in the management accounting domain. The analysis gives reason to be concerned about the current state of Accounting Information Systems research in certain respects.

Keywords: accounting, management accounting, management control, information technology, information system, ERP system, software

JEL Classification: M40, M46

Suggested Citation

Granlund, Markus, On the Interface Between Management Accounting and Modern Information Technology - A Literature Review and Some Empirical Evidence (May 8, 2007). Available at SSRN: https://ssrn.com/abstract=985074 or http://dx.doi.org/10.2139/ssrn.985074

Markus Granlund (Contact Author)

Turku School of Economics ( email )

Rehtorinpellonkatu 3
FIN-20500 Turku
Finland
+358 2 481481 (Phone)
+358 2 4814350 (Fax)

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