A Summary It

359 WordsApr 7, 20122 Pages
A Summary of “Information Technology roles in Accounting Tasks-A Multiple-case Study” Introduction The article “Information Technology Roles in Accounting Tasks-A Multiple-case Study” by Maria do Ceu Gaspar Alves, appears in International Journal of Trade, Economics and Finance, Vol. 1, No. 1 June 2010 2010-023X. This article studies the effects of how management accounting is affected by IT related organizational changes and the ability to solve accounting tasks. This study is made by Maria do Ceu Gaspar Alves. Summary The author is trying to prepare the management accounting profession for future challenges that are and will be posed by IT contributions and how it will solve different accounting task. It was found that integrated systems like “ERP (Enterprise Resource Planning) systems, internal systems, and Intranet are manifestations of the impact of modern technologies and have altered how the business works and the accounting organization as a whole. The accountants’ position has undergone a metamorphosis with the contributions of IT to automation of recording and processing accounting transactions. The evolution provided by IT has transformed the accountants’ position to a higher-order of thinking, designing and developing processes and e-business models. In order to understand the effects of the most up to date technologies and how it will impact accounting the author conducted a case study of six manufacturing firms. Qualitative case study and quantitative survey methods were utilized to answer the question of: How IT development will change the organization of accountings tasks? Face to face interviews were conducted and data such as decision making accounting documents were collected to corroborate and clarify the studies. Conclusion Maria do Ceu Gaspar Alves’s study found that there was a “decentralization of tasks traditionally centralized

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