Studying the Impact of Information Technology on the Role of the Management Accountant — A Conceptual Framework and Research Method

Abstract

Organisations are responding in different ways and at different rates to the wide range of “Information Technology”‐based opportunities and pressures. A project funded by the Institute of Cost and Management Accountants and the Department of Management Studies at Loughborough University aims to focus specifically on the effects of IT‐related organisational changes on the management accounting function. The conceptual framework is based on the idea that the ideas and techniques which make up management accounting are evolving partly due to the changes taking place in information technology. The research method will include an assessment of IT development and a case study programme. Provision of future monitoring is also made. Project output will affect the training of accountants and possibly the attitudes and behaviour of those already practising who will face IT developments in the future.

Citation

Johnson, D.G., King, M., Lee, R.A. and Piper, J.A. (1986), "Studying the Impact of Information Technology on the Role of the Management Accountant — A Conceptual Framework and Research Method", Management Research News, Vol. 9 No. 4, pp. 4-6. https://doi.org/10.1108/eb027891