دانلود مقاله isi نقش فناوری اطلاعات در تغییرات حسابداری

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دانلود رایگان مقاله الزویر در مورد همگرایی حسابداری مدیریت و حسابداری مالی – نقش فناوری اطلاعات در تغییرات حسابداری (کلیک کنید)


 

توضیحات

وبسایت مکاله اقدام به ارائه پروژه ی ساینس دایرکت با فرمت pdf، از انتشارات الزویر برای رشته حسابداری، و با عنوان همگرایی حسابداری مدیریت و حسابداری مالی – نقش فناوری اطلاعات در حسابداری تغییر، نموده است.


مشخصات این مقاله :

عنوان مقاله :

On the convergence of management accounting and financial accounting – the role of information technology in accounting change

ترجمه فارسی عنوان :

همگرایی حسابداری مدیریت و حسابداری مالی – نقش فناوری اطلاعات در تغییرات حسابداری

سال انتشار : 2013

متعلق به مجله یا ژورنال : مجله بین المللی سیستم های اطلاعات حسابداری (International Journal of Accounting Information Systems)

فرمت: PDF

تعداد صفحات: 28

شماره پروژه: 5022


کلمات کلیدی :

Accounting, Convergence, Information technology

حسابداری، همگرایی، فناوری اطلاعات


چکیده  مقاله نقش فناوری اطلاعات در تغییرات حسابداری :

Abstract

In this article we theorize and conceptualize the recent convergence of management accounting (MA) and financial accounting (FA) with the advancements in information technology (IT), and explicate not only how this convergence is manifested in the technical and technological domain, but also howit is reflected in their convergence at the behavioral and organizational level.
Drawing on the analytical model by Hemmer and Labro (2008), in which the forward-looking perspective of FA leads to forward-looking MA, we build a conceptual framing to analyze this convergence. According to this framing, information technology (IT) serves as a facilitator, catalyst, motivator, or even an enabler for the convergence of MA and FA. We further argue that convergence is a much broader  than claimed by Hemmer and Labro. It firstly covers the technical and technological domain, including the intentional integration of information systems and software, aswell as the intentional combination of methods or standards, extending thereafter to the behavioral and organizational domainwith the (un)intentional alignment regarding both functions and processes as well as the (un)intentional convergence regarding both work and roles. The applicability of this conceptual framing is illustrated with a set of examples.
We present illustrations of the manifestations and outcomes of convergence in both the technical and technological domain (related to accounting standards, discretionary reporting, performance measurement, transfer pricing, competitor, customer and contractor analysis, due diligence in M&As), and the behavioral and organizational manifestation domain (related to accounting processes, work and the role of accountants, incentive systems, accounting and control in multinational companies, the control of business networks, the board of directors and venture capitalists). Based on our observations, we conclude that the forward-looking FA elements are often intertwined with MA, and vice versa, and that convergence in the technical and technological domain appears to precede convergence in the behavioral and organizational domain. In most of our observations, IT plays an important or even crucial role in this convergence process. In the light of these convergence observations, we open several avenues for further research.


مقدمه این مقاله :

 Introduction

Accounting is a changing phenomenon, where both management accounting (MA) and financial accounting (FA) activities, technologies and concepts are continuously evolving and redefining themselves, and are becoming increasingly intertwined, converging realities.1
In their analytical study, Hemmer and Labro (2008) suggested that the development of FA towards a forward-looking perspective will lead to forward-looking MA. They expressed concerns over the divided nature of accounting as a field of research, in which MA and FA are perceived as separate realities. In their paper, they showed with a theoretical model that MA and FA are not independent, and argued that the properties of financial reporting influence the quality of MA. To substantiate this, they modeled convergence in the technical and technological domain, without raising the question of how this convergence is manifested in practice, or whether this convergence has any relation to the behavioral and organizational domain (see Orlikowski, 1991, 1992). Recently, Weißenberger and Angelkort (2011) provided the first evidence for how the convergence of MA and FA has behavioral and organizational effects. According to their findings, this convergence has led to increasing consistency in financial language, resulting in greater effectiveness of control from the perspective of management and in co-operation between controllers and financial accountants.


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