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Management Accounting in the Digital Economy - Oxford Scholarship Online
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Management Accounting in the Digital Economy

Alnoor Bhimani


This book explores the impact of the digital economy on the practice of management accounting. The digital economy is defined as the digital interrelationships and dependencies between emerging communication and information technologies, data transfers along predefined channels and emerging platforms, and related contingencies within and across institutional and organisational entities. The book is divided into three parts. Part 1 discusses accounting and management control systems, and structural changes relating to the advent of digital technologies. Part 2 examines organisationally focused ... More

Keywords: digital economy, management accounting, digital technology

Bibliographic Information

Print publication date: 2003 Print ISBN-13: 9780199260386
Published to Oxford Scholarship Online: August 2004 DOI:10.1093/0199260389.001.0001


Affiliations are at time of print publication.

Alnoor Bhimani, editor
Reader Department of Accounting and Finance London School of Economics and Political Science
Author Webpage

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Part 1 The Transformation of Accounting and Management Controls

3 Management Accounting for the Extended Enterprise

Shannon W. Anderson and Karen L. Sedatole

6 The Changing Role of Management Accounting and Control Systems

Frank G. H. Hartmann and Eddy H. J. Vaassen

Part 2 Reflections on Organizational Shifts

8 Operations, Purchase, and Sales in Hyperreality

Salvador Carmona and Paolo Quattrone

9 Not for Profit—for Sale

Jan Mouritsen and Kristian Kreiner

Part 3 Reshaping Accounting

End Matter