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The State of Theoretical Heterogeneity in Management Accounting Research: The Case of Modern ICT Systems
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Kholeif, Ahmed Othman Rashwan (Author) |
| المجلد/العدد: | مج19, ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2015
|
| الشهر: | أبريل |
| الصفحات: | 3 - 32 |
| DOI: |
10.21608/ATASU.2015.50000 |
| ISSN: |
2356-8402 |
| رقم MD: | 662380 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
The Role of Management Accountants | Information and Communication Technology | Management Accounting Practices | ICT
|
| رابط المحتوى: |
عدد مرات التحميل
66
| المستخلص: |
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. |
|---|---|
| ISSN: |
2356-8402 |
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