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Accounting, Organizations, and InstitutionsEssays in Honour of Anthony Hopwood$
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Christopher S. Chapman, David J. Cooper, and Peter Miller

Print publication date: 2009

Print ISBN-13: 9780199546350

Published to Oxford Scholarship Online: February 2010

DOI: 10.1093/acprof:oso/9780199546350.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2019. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 11 December 2019

Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information

Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information

Chapter:
(p.85) 5 Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information
Source:
Accounting, Organizations, and Institutions
Author(s):

Alnoor Bhimani (Contributor Webpage)

Michael Bromwich (Contributor Webpage)

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199546350.003.0005

This chapter discusses aspects of the digital economy and globalization and their influence on management accounting. It argues that strategy, technology, and costs are increasingly co-mingled in globalized and digitized organizational contexts. Conceiving ways of doing things has traditionally been regarded as a necessarily distinct process from the actual execution of activities. This notion is embedded across the majority of established enterprise management approaches. But managerial intentions and actions are becoming intertwined in many enterprises. Decision-based thinking does not necessarily always precede managerial action. The chapter discusses how digitization and globalization are altering decision making processes and organizational action. It does so by considering virtual organization-based issues and some wider possible implications for strategic management accounting. A case study of a firm tackling digitization and globalization issues is discussed to draw out these conclusions.

Keywords:   digitization, globalization, virtual organization, cost management

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