The State of Theoretical Heterogeneity in Management Accounting Research: The Case of Modern ICT systems | ||
| الفکر المحاسبى | ||
| Article 18, Volume 19, Issue 1, April 2015, Pages 3-32 PDF (315.4 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/atasu.2015.50000 | ||
| Author | ||
| Ahmed Othman Rashwan Kholeif | ||
| Faculty of Commerce, Alexandria University | ||
| 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. | ||
| Keywords | ||
| تکنولوجيا المعلومات; تکنولوجيا الاتصالات; التطور التکنولوجي; النظم المحاسبية; التنمية الاقتصادية; الرقابة المالية; المحاسبة الإدارية | ||
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