PACIS 2021 Proceedings

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In the field of management accounting, there is an enormous backlog demand from a scientific and practical point of view around the topic of implementing new technologies to increase efficiency and effectiveness. This applies not only, but especially to SMEs, which have fewer human and financial resources than large companies. This research-in-progress article discusses potentials and implementation obstacles of new technologies in management accounting on the basis of an empirical survey among German SMEs from the year 2020.



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