کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1002595 1481781 2016 5 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Management accounting goes digital: Will the move make it wiser?
ترجمه فارسی عنوان
حسابداری مدیریت می رود دیجیتال: آیا حرکت آن را عاقلانه تر؟
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

This essay places current fascinations with the digital revolution into the historical and cultural contexts that have intertwined with the evolution of management accounting as a practice involved in the production of knowledge for decision-making. In outlining similarities and differences in the production of management accounting information from aural to digital cultures, it argues that while the effects of the digital revolution on management accounting and decision-making are still unclear, these effects surely (and hopefully) will not deliver the dream of perfect information and rational decision-making as one may be lead to believe by the growth of data-driven organizations and societies. Becoming aware of this impossibility is the first step for bringing wisdom back into decision-making processes and making management accounting gaining central stage again in the organizational arena.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Management Accounting Research - Volume 31, June 2016, Pages 118–122
نویسندگان
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