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Use of online MIS in management accounting – initial results from an empirical study

  • 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.

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Metadaten
Author of HS ReutlingenFinckh, Carmen
URN:urn:nbn:de:bsz:rt2-opus4-46885
DOI:https://doi.org/10.1016/j.procs.2023.10.271
ISSN:1877-0509
Erschienen in:Procedia computer science
Publisher:Elsevier
Place of publication:Amsterdam
Document Type:Journal article
Language:English
Publication year:2023
Tag:digitization; management accounting; management information system; online MIS
Volume:225
Issue:27th International Conference on Knowledge Based and Intelligent Information and Engineering Sytems (KES 2023)
Page Number:8
First Page:2790
Last Page:2797
DDC classes:004 Informatik
Open access?:Ja
Licence (German):License Logo  Creative Commons - CC BY-NC-ND - Namensnennung - Nicht kommerziell - Keine Bearbeitungen 4.0 International