Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information

Bhimani, Alnoor; Bromwich, Michael

doi:10.1093/acprof:oso/9780199546350.003.0005

Cited by 21 publications

(30 citation statements)

References 53 publications

(42 reference statements)

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“…Since then, accounting researchers have used theories of social science and psychology in The sustainability of these networks of corporations is materialized through information. Information has become a commodity that helps to enhance the flexibility of decision-making and control (Bhimani and Bromwich, 2009). Along with the advancement in information and communication technologies, the power of knowledge has been shifted from human beings to digitalized information systems.…”

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

“…First, they have increased the emphasis on the importance of integrating the stages of planning, decision-making and action, prioritising the integration of strategic decisions with technical and control issues to create the so-called Strategic Management Accounting (SMA: (Bhimani and Bromwich, 2009). Globalization extends the scope of organizations' strategies, and consequently the scope of the information provided by SMA, to include information about global customers and competitors rather than just local ones, and focuses on the industry supply chain rather than the internal value chain within the company (Bhimani and Bromwich, 2009). Accordingly, globalization has added new variables that affect the design of the planning and controlling systems, such as the market location and its effect on customer preferences, and also the complexity of resources and information sources, competitor analysis tasks, resource allocation issues and finally the expected fragmentation of these global firms (Dent, 1996).…”

Section: Introductionmentioning

confidence: 99%

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A Qualitiative Research Approach Adopted in an Egyptian Management Control Study

Ganna

2017

NSBM J. Mgt

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This paper shows the details of how I adopted a qualitative research methodology to study the role of management control practices in global production networks (GPNs). The case study is of an Egyptian garment factory that acts as a supplier for a French retailer of sports clothes. The methodology adopted enabled me to trace the supplier-customer relationship, the customer's requirements in terms of the product specification, quality and time of delivery, and the development of the factory along the production network as well as improving the visibility of the factory's operations to achieve instant and continuous control. The paper highlights my reflections on the experience through which I realised an intellectual value of doing a case study.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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A Qualitiative Research Approach Adopted in an Egyptian Management Control Study

Ganna

2017

NSBM J. Mgt

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“…Arguably, ITEC and ABC represent two factors with potentially significant influence on the information exchange between plant managers and their superiors in manufacturing firms. Theorists indicate that traditional firms need to adapt to a digitized economic environment where the relationship between budgetary participation and budgetary outcomes is associated with the IT-infrastructure and prevailing cost management practices (Bhimani and Bromwich 2009).…”

Section: Introductionmentioning

confidence: 99%

“…This is because (1) the authors argue that ITEC and ABC represent two factors with potentially significant influence on the relationship between budgetary participation and outcomes in manufacturing firms, and (2) theorists stress the interplay between budgetary control, IT and cost management (Bhimani and Bromwich 2009).…”

Section: Introductionmentioning

confidence: 99%

Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing

2014

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This paper addresses the long-standing question of how budgetary participation (BP) affects budgetary outcomes. Information technology for enhanced communication (ITEC) and activity-based costing (ABC) are taken into consideration as moderators that might affect the relationship between BP and budgetary outcomes in manufacturing firms. Based on moderated and polynomial regression analyses, the study's findings indicate that the main effects of BP, ITEC and ABC on budgetary outcomes are not significant, and that while ABC significantly moderates the relationship between budgetary participation and budgetary slack, ITEC does not moderate this relationship. Results also indicate that both ITEC and ABC significantly moderate the relationship between budgetary participation and managerial performance. These findings suggest that the effect of budgetary participation on budgetary outcomes can be contingent on ITEC and ABC although their impact varies with the nature of budgetary outcomes.

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Developing a Costing System for a Digital Technology Service Firm

Holtzhausen

Oberholzer

Schutte

2021

Designing Cost Management Systems to Support Business Decision-Making

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Before I start, I want to express my appreciation, gratitude and acknowledgement to the following people that enabled me to successfully finish this mini-dissertation:• Firstly, I want to thank my supervisor, Prof. Merwe Oberholzer. He guided me through the whole research, provided me with feedback, insight and knowledge. He gave me confidence not just with his knowledge, but also with his people skills -always communicating in a mature and respectful manner. I could not have asked for a better supervisor in the whole world. I also want to thank my co-supervisor, Prof. Danie Schutte.• I want to thank Nico Steyn and the team for allowing the case study to be conducted.• To my parents that supported me until the end. I could not thank you enough for your sacrifice, prayers, motivation, encouragement and endless support. This would not have been possible without your contributions. I love you two from the inside out and will forever be grateful.• My siblings, Louis and Charmara, thank you for always pushing and encouraging me to become a better human being. Thank you for always believing in me.• To Christian Revival Church Potchefstroom (CRC), thank you that I could be part of the family and serving under the best leadership. The impartation and wisdom that I received each week was irreplaceable. I will still contribute to the Church, as I am determined to see God's kingdom expand.• Lastly and most importantly, I want to thank and give honour to my Lord and Saviour, Jesus Christ. Thank You for my life, family and talents, this would be impossible without Your grace. I love You with my heart, soul, spirit and body. Dedication:This mini-dissertation is dedicated in remembrance of my grandfather and my namesake, Ds.Henno Cronjé.

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Management Accounting in a Digital and Global Economy: The Interface of Strategy, Technology, and Cost Information

Cited by 21 publications

References 53 publications

A Qualitiative Research Approach Adopted in an Egyptian Management Control Study

A Qualitiative Research Approach Adopted in an Egyptian Management Control Study

Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing

Developing a Costing System for a Digital Technology Service Firm

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