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Management Accounting 4.0: The Future of Management Accounting

Journal of Emerging Technologies in Accounting, 2023
ABSTRACT Recent advances in technology have motivated and facilitated a revolution in the manufacturing domain, named “Industry 4.0.” Industry 4.0 significantly changes the manufacturing paradigm by linking the physical world with its virtual model, enabling communications among machines, enhancing collaborations across the value ...
Jun Dai, Miklos A. Vasarhelyi
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Management accounting as practice

Accounting, Organizations and Society, 2005
In this paper we outline a distinctive practice theory approach to considering the role of management accounting in the constitution of organizations. Building on [Schatzki, T.R. (2002). The site of the social: a philosophical account of the constitution of social life and change.
Ahrens, Thomas, Chapman, Christopher S.
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