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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

2020
Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause.
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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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