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Management Accounting in the Digital Economy: Evolution and Perspectives

Management Accounting in the Digital Economy: Evolution and Perspectives

Sorinel Căpușneanu, Dan Ioan Topor, Dana Maria (Oprea) Constantin, Andreea Marin-Pantelescu
Copyright: © 2020 |Pages: 21
ISBN13: 9781799810056|ISBN10: 1799810054|ISBN13 Softcover: 9781799810063|EISBN13: 9781799810070
DOI: 10.4018/978-1-7998-1005-6.ch011
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MLA

Căpușneanu, Sorinel, et al. "Management Accounting in the Digital Economy: Evolution and Perspectives." Improving Business Performance Through Innovation in the Digital Economy, edited by Ionica Oncioiu, IGI Global, 2020, pp. 156-176. https://doi.org/10.4018/978-1-7998-1005-6.ch011

APA

Căpușneanu, S., Topor, D. I., Maria (Oprea) Constantin, D., & Marin-Pantelescu, A. (2020). Management Accounting in the Digital Economy: Evolution and Perspectives. In I. Oncioiu (Ed.), Improving Business Performance Through Innovation in the Digital Economy (pp. 156-176). IGI Global. https://doi.org/10.4018/978-1-7998-1005-6.ch011

Chicago

Căpușneanu, Sorinel, et al. "Management Accounting in the Digital Economy: Evolution and Perspectives." In Improving Business Performance Through Innovation in the Digital Economy, edited by Ionica Oncioiu, 156-176. Hershey, PA: IGI Global, 2020. https://doi.org/10.4018/978-1-7998-1005-6.ch011

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Abstract

This chapter presents the evolution and perspectives of management accounting in the digital economy. The main objectives of this chapter are to present the different conceptual approaches of the digital economy and Industry 4.0, the B20 pillars and their impact on the management accounting, the role of management accounting and of the management accountant in the new economy, forecasts and solutions regarding the adaptation of the management accounting to the digital economy, and cost management of the implementation of innovative information technology. All aspects presented are based on national and international professional studies and attempt to present the current state of the themes addressed. The chapter ends with the author's conclusions regarding management accounting in the digital economy. Through the authors' contribution, the chapter offers perspectives and solutions to increase knowledge to implement information technologies and adapt accounting management to these innovative waves.

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