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| Tekijä: | Erben, R. Wallasch, C. |
| Otsikko: | Neue IT und E-Business-Implikationen fur das Controlling |
| Lehti: | Journal für Betriebswirtschaft
2002 : VOL. 51:5-6, p. 258-264 |
| Asiasana: | INFORMATION TECHNOLOGY INTERNET ELECTRONIC COMMERCE CONTROL |
| Kieli: | ger |
| Tiivistelmä: | In almost all companies, the arrival of e-business has created new challenges for controlling and management accounting. In order to keep pace with an ever changing and increasingly complex business environment, it is ne- cessary to adapt and modify the set of tools for strategic management accounting. On an operational level, the widespread use of modern information and communication technology has enabled a radical redesign of business processes. Therefore management accounting must also play a leading role in optimising the newly configured value chains. Finally, accounting and controlling itself is rapidly changing: In this context, modern information and communication technology acts as an enabler to leverage the efficiency of accounting and controlling processes. |
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