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Jurnal

Management Accounting Research

Keyword

Pengarang

Paolo Quattrone

Subject

ACCOUNTING

[Abstrak]

 
This essay places current fascinations with the digital
revolution into the historical and cultural contexts that have intertwined with
the evolution of management accounting as a practice involved in the production
of knowledge for decision-making. In outlining similarities and differences in
the production of management accounting information from aural to digital
cultures, it argues that while the effects of the digital revolution on
management accounting and decision-making are still unclear, these effects
surely (and hopefully) will not deliver the dream of perfect information and
rational decision-making as one may be lead to believe by the growth of
data-driven organizations and societies. Becoming aware of this impossibility
is the first step for bringing wisdom back into decision-making processes and
making management accounting gaining central stage again in the organizational
arena.





Periode

Vol 31, Tahun 2016

[Berkas]

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