TY  - JOUR
U1  - Wissenschaftlicher Artikel
A1  - Rieg, Robert
A1  - Ulrich, Patrick Sven
A1  - Finckh, Carmen
T1  - Use of online MIS in management accounting – initial results from an empirical study
JF  - Procedia computer science
N2  - Managerial accountants spend a large part of their working time on more operational activities in cost accounting, reporting, and operational planning and budgeting. In all these areas, there has been increasing discussion in recent years, both in theory and practice, about using more digital technologies. For reporting, this means not only an intensified discussion of technologies such as RPA and AI but also more intensive changes to existing reporting systems. In particular, management information systems (MIS), which are maintained by managerial accountants and used by managers for corporate management, should be mentioned here. Based on an empirical survey in a large German company, this article discusses the requirements and assessments of users when switching from a regular MIS to a cloud-based system.
KW  - management accounting
KW  - management information system
KW  - online MIS
KW  - digitization
Y1  - 2023
UN  - https://nbn-resolving.org/urn:nbn:de:bsz:rt2-opus4-46885
SN  - 1877-0509
SS  - 1877-0509
U6  - https://doi.org/10.1016/j.procs.2023.10.271
DO  - https://doi.org/10.1016/j.procs.2023.10.271
VL  - 225
IS  - 27th International Conference on Knowledge Based and Intelligent Information and Engineering Sytems (KES 2023)
SP  - 2790
EP  - 2797
S1  - 8
PB  - Elsevier
CY  - Amsterdam
ER  -