1、5300 英文单词， 3 万英文字符 ，中文 9100 字 文献出处： Moorthy M K, Voon O O, Samsuri C A S B, et al. Application of information technology in management accounting decision makingJ. International Journal of Academic Research in Business and Social Sciences, 2012, 2(3): 1-16. Application of Information Technology in M
2、anagement Accounting Decision Making M. Krishna Moorthy,Ong Oi Voon,Cik Azni Suhaily Binti Samsuri,M. Gopalan,King-Tak Yew Abstract This study analyzes the use of Information Technology (IT) in management accounting and also the potentials and drawbacks of adopting IT in management accounting. IT ch
3、anges frequently and accounting standards remain for many years without any major change. IT and management accounting are vital to both small and large organizations. Accounting bodies and communities have instantly stressed the need for a shift in accountants education by increasing the knowledge
4、of information systems and IT knowledge. This paper examines the relationship between IT and management accounting. The past literature also indicates the potential of IT in management accounting that will simplify the calculation process and better presentable options of the business data for effec
5、tive decision making. The literature findings also indicate that IT has major impact on the costs, as implementing IT will result in big spending on the technology hardware, software and IT personnel. The study also shows that IT can improve accounting department efficiency and produce result effort
6、lessly, timely and accurately. Accountants are recommended special attention to this issue. Keywords: Information technology, management accounting, budgeting, business decisions, system technology Introduction Information Technology (IT) is a powerful tool that can play a big part in making an organizations business a successful one. The world has recognized that the advent of internet computing would be very dominant and foremost in the near future. We can see the impact of the technology
