On the convergence of management accounting and financial accounting – the role of information technology in accounting change

Jani Taipaleenmäki and Seppo Ikäheimo

International Journal of Accounting Information Systems, 2013, vol. 14, issue 4, 321-348

Abstract: In this article we theorize and conceptualize the recent convergence of management accounting (MA) and financial accounting (FA) with the advancements in information technology (IT), and explicate not only how this convergence is manifested in the technical and technological domain, but also how it is reflected in their convergence at the behavioral and organizational level.

Keywords: Accounting; Convergence; Information technology (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:14:y:2013:i:4:p:321-348

DOI: 10.1016/j.accinf.2013.09.003

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