Accounting Info Systems (SIG ASYS)

Paper Type

ERF

Paper Number

1237

Description

Management accounting is perhaps one of the operational functions that will be most revolutionized by digital technologies. At the same time, little empirical evidence is available here on the perception and implementation of digital technologies such as artificial intelligence in management accounting. This paper discusses development perspectives based on an empirical survey of 168 German companies in 2021.

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Aug 9th, 12:00 AM

Adopting Digital Technologies in Management Accounting – Empirical Evidence from German SMEs

Management accounting is perhaps one of the operational functions that will be most revolutionized by digital technologies. At the same time, little empirical evidence is available here on the perception and implementation of digital technologies such as artificial intelligence in management accounting. This paper discusses development perspectives based on an empirical survey of 168 German companies in 2021.