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The State of Theoretical Heterogeneity in Management Accounting Research: The Case of Modern ICT systems

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Last updated: 22 Jan 2023

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Abstract

 Extant management accounting research shows that there is a growing interest into the impact of modern information and communication technology (ICT) on management accounting. In order to advance research within this area, an understanding of the degree of theoretical diversity or heterogeneity in ICT and management accounting practices is of particular importance. The purpose of this paper is to identify the extent and state of heterogeneity in ICT and management accounting research to recommend some guidelines and directions for future research. Findings revealed that research on ICT and management accounting practices has mainly used a wide range of theories imported from other disciplines. Therefore, there is a need for the development of unique theories that explain and predict the potential connections between ICT and management accounting practices. The development of theories that is seen as ‘applied' and provides prescriptions for practitioners is also recommended.

DOI

10.21608/atasu.2015.50000

Keywords

تکنولوجيا المعلومات, تکنولوجيا الاتصالات, التطور التکنولوجي, النظم المحاسبية, التنمية الاقتصادية, الرقابة المالية, المحاسبة الإدارية

Authors

First Name

Ahmed Othman Rashwan

Last Name

Kholeif

MiddleName

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Affiliation

Faculty of Commerce, Alexandria University

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Volume

19

Article Issue

1

Related Issue

7640

Issue Date

2015-04-01

Receive Date

2019-09-27

Publish Date

2015-04-01

Page Start

3

Page End

32

Print ISSN

2356-8402

Online ISSN

2682-3128

Article File

ATASU_Volume 19_Issue 1_Pages 3-32.pdf

PDF . 323.0kB

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https://atasu.journals.ekb.eg/article_50000.html

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https://atasu.journals.ekb.eg/service?article_code=50000

Order

18

Type

المقالة الأصلية

Type Code

907

Publication Type

Journal

Publication Title

الفکر المحاسبى

Publication Link

https://atasu.journals.ekb.eg/

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Article

Created At

22 Jan 2023