Master Study: The state of Theoretical Heterogeneity in Management Accounting Research

Modem information and communication technology (ICT) has become one of today's popular integrated information systems in the changing business environment

 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.

 

Dr. Ahmed Othman Rashwan Kholeif

Assistant Professor in Accounting Department of Accounting

Faculty of Commerce, Alexandria University

 

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قراءة 551 مرات آخر تعديل في الأربعاء, 08 سبتمبر 2021 13:53

الموضوعات ذات الصلة

سجل الدخول لتتمكن من التعليق

 

في المحاسبين العرب، نتجاوز الأرقام لتقديم آخر الأخبار والتحليلات والمواد العلمية وفرص العمل للمحاسبين في الوطن العربي، وتعزيز مجتمع مستنير ومشارك في قطاع المحاسبة والمراجعة والضرائب.

النشرة البريدية

إشترك في قوائمنا البريدية ليصلك كل جديد و لتكون على إطلاع بكل جديد في عالم المحاسبة

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محظور

جميع النصوص و الصور محمية بحقوق الملكية الفكرية و لا نسمح بالنسخ الغير مرخص

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