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E‐controlling: Ten Challenges for Controlling and Management Accounting
Author(s) -
Erben Roland Franz
Publication year - 2002
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.10088
Subject(s) - leverage (statistics) , pace , management accounting , business , accounting , accounting information system , process management , cost accounting , business process , knowledge management , computer science , work in process , marketing , geodesy , machine learning , geography
To keep pace with a rapidly changing and increasingly complex business environment, companies need to adapt andmodify their tool sets for strategic management accounting. On an operational level, the widespread use of moderninformation and communication technologies has enabled a radical redesign of business processes. Moderninformation and communication technologies can help leverage the efficiency of accounting and controllingprocesses. © 2002 Wiley Periodicals, Inc.