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On the convergence of management accounting and financial accounting – the role of information technology in accounting change

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  • Taipaleenmäki, Jani
  • Ikäheimo, Seppo

Abstract

In this article we theorize and conceptualize the recent convergence of management accounting (MA) and financial accounting (FA) with the advancements in information technology (IT), and explicate not only how this convergence is manifested in the technical and technological domain, but also how it is reflected in their convergence at the behavioral and organizational level.

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  • Taipaleenmäki, Jani & Ikäheimo, Seppo, 2013. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 321-348.
    • Handle: RePEc:eee:ijoais:v:14:y:2013:i:4:p:321-348
    DOI: 10.1016/j.accinf.2013.09.003
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