Management Accounting in the Digital Economy

This book explores the impact of the digital economy on the practice of management accounting. The digital economy is defined as the digital interrelationships and dependencies between emerging communication and information technologies, data transfers along predefined channels and emerging platforms, and related contingencies within and across institutional and organisational entities. The book is divided into three parts. Part 1 discusses accounting and management control systems, and structural changes relating to the advent of digital technologies. Part 2 examines organisationally focused shifts in the face of digitisation trends in the economy. Part 3 looks into the accounting transformations which may be pursued in terms of practice and as concepts.