Online citations, reference lists, and bibliographies.

The Impact Of Technological Change On Management Accounting

W. Bruggeman, R. Slagmulder
Published 1995 · Economics

Cite This
Download PDF
Analyze on Scholarcy
Share
Abstract This paper studies the impact of changes in manufacturing technology on management accounting. More specifically it focuses on the impact of technological change on investment justification and on costing systems. For each of these subjects we describe how and why traditional management accounting systems have been shown to be no longer appropriate. In addition, we give an overview of the ways companies adapt their management accounting systems to the changes in the technological environment. Some observed changes are a paradigm shift in investment decision-making, more emphasis on throughput control, less emphasis on direct labour measuring, more emphasis on maintenance and tool cost management, and increased use of machine hour overhead rates.



This paper is referenced by
Analysis Factors Related to Management Accounting and Control Systems Changes at Banking in Palembang.
Asfeni Nurullah (2016)
10.1108/09555341111130263
Understanding the roles of management accountants
Ivo de Loo (2011)
10.1108/BPMJ-06-2017-0174
Institutional pressures, isomorphic changes and key agents in the transfer of knowledge of Lean in Healthcare
Antonio D'Andreamatteo (2019)
10.1016/J.MAR.2006.06.005
Structure, formality and the importance of financial and non-financial information in strategy development and implementation
A. Bhimani (2007)
10.1016/J.ADIAC.2011.05.006
The relations among competition, delegation, management accounting systems change and performance: A path model
Zahirul Hoque (2011)
NON-FINANCIAL PERFORMANCE CONTROL - THE KEY TO A SUCCESSFUL BUSINESS
I. Georgescu (2010)
10.1016/j.im.2003.08.003
The consideration of cultural differences in the design of information systems
Jong-min Choe (2004)
10.1016/J.BAR.2010.01.002
Employee morale, non-financial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms
Ahmed Abdelmaksoud (2010)
A contingency theory-based investigation of the role of management accounting information in management control systems in large manufacturing companies in Libya
A. R. Haedr (2012)
The Effects of National Culture on the Design of Management Accounting Information Systems
Jong-Min Choe (2004)
Classifying controllers by activities : An exploratory study
B. Verstegen (2007)
10.1016/J.BAR.2005.03.003
Non-financial performance measurement in manufacturing companies
Ahmed Abdelmaksoud (2005)
10.2139/SSRN.676351
The Classification of Dutch Controller Graduates by Activities: Images of a Profession
B. Verstegen (2005)
Strategic Perspective in Management Accounting: Field-Based Evidence
Cescon Franco (2016)
10.9744/JAK.8.1.PP.
PENGARUH KOMPETISI PASAR DAN COMPUTER-AIDED MANUFACTURING TERHADAP PENGGUNAAN MULTIPLE PERFORMANCE MEASURES
Megawati Hutagalung (2007)
10.1504/JGBA.2010.032761
Management accounting change: a comparative study of Indian and UK organisations
Saeed Akbar (2010)
10.1016/S1096-7494(00)00036-2
Responsibility budgeting and accounting
L. Jones (2000)
Factors Influencing the Adoption of Balanced Scorecard in the Saudi Arabia Services Sector
Dr. Mohammed Alomiri (2019)
10.17722/IJRBT.V5I1.333
The Relationship between Intensity of Competition, Advanced Manufacturing Technology and Organizational Performance
Lukluk Fuadah (2014)
10.1108/09576060410513742
Manufacturing in the UK: contemporary characteristics and performance indicators
Ahmed Abdelmaksoud (2004)
The influence of business environment on the effectiveness of management accounting practices : evidence from Libyan companies
Muftah Abugalia (2011)
10.1016/S2212-5671(15)01217-4
Transformational Leadership and Organizational Culture: A Case of MAHB
Muhamad Khodri Kholib Jati (2015)
10.1080/02102412.2005.10779543
La Influencia del Contable de Gestión en los Programas de Cambio Organizativo y Contable: Evidencia Empírica en un Entorno Organizativo de Mejora Continua
M. L. V. Elorza (2005)
Evaluation the relationship between competition and management accounting systems change and performance of
companies Norouzi (2015)
10.1108/01409170610683879
A pragmatic approach to management accounting research: a research path
F. Lefley (2006)
Post-privatisation changes in management control, firm activities and performance: the case of Eritrea-based firms
B. M. Redda (2007)
10.1006/CPAC.1997.0197
ACTIVITY-BASED COSTING IN IRELAND: BARRIERS TO, AND OPPORTUNITIES FOR, CHANGE
Peter J. CLlarke (1999)
10.1016/S1751-3243(06)02011-6
Management Accounting and Operations Management: Understanding the Challenges from Integrated Manufacturing
A. Hansen (2006)
10.1016/S0361-3682(02)00102-2
Antecedents to management accounting change: a structural equation approach
Annette R Baines (2003)
10.1006/BARE.1999.0125
JUST-IN-TIME PRODUCTION, AUTOMATION, COST ALLOCATION PRACTICES AND IMPORTANCE OF COST INFORMATION: AN EMPIRICAL INVESTIGATION IN NEW ZEALAND-BASED MANUFACTURING ORGANIZATIONS
Z. Hoque (2000)
10.1109/SHUSER.2011.6008491
Notice of RetractionThe importance of management accounting information in the transformation process of a government-linked company
Wee Shu Hui (2011)
10.1016/J.SBSPRO.2015.11.113
Paradigm Blurred: Opera Cake in Management Accounting Information Research
Riesanti Edie Wijaya (2015)
See more
Semantic Scholar Logo Some data provided by SemanticScholar