Chapter

The Changing Role of Management Accounting and Control Systems

Alnoor Bhimani

in Management Accounting in the Digital Economy

Published in print November 2003 | ISBN: 9780199260386
Published online August 2004 | e-ISBN: 9780191601231 | DOI: http://dx.doi.org/10.1093/0199260389.003.0006
 The Changing Role of Management Accounting and Control Systems

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The emergence of a ‘new economy’ characterised by electronic activities has given rise to new organisations composed mainly of knowledge workers. Understanding the structure of these new organisations requires focusing on the management of knowledge, communication, and information, rather than on the traditional management of labour and capital. Traditional management control typologies should be extended to capture elements of knowledge management.

Keywords: management accounting; new economy; new organisation; control systems; knowledge management

Chapter.  8765 words.  Illustrated.

Subjects: Financial Markets

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