期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2012
卷号：2
期号：3
页码：1-16
出版社：Human Resource Management Academic Research Society
摘要：This study analyzes the use of Information Technology (IT) in management accounting and also the potentials and drawbacks of adopting IT in management accounting. IT changes frequently and accounting standards remain for many years without any major change. IT and management accounting are vital to both small and large organizations. Accounting bodies and communities have instantly stressed the need for a shift in accountants' education by increasing the knowledge of information systems and IT knowledge. This paper examines the relationship between IT and management accounting. The past literature also indicates the potential of IT in management accounting that will simplify the calculation process and better presentable options of the business data for effective decision making
关键词：Information technology; management accounting; budgeting; business decisions; ;system technology
