[雙語翻譯]管理會計外文翻譯--信息技術(shù)在管理會計決策中的應(yīng)用（英文）

1、 International Journal of Academic Research in Business and Social Sciences March 2012, Vol. 2, No. 3 ISSN: 2222-6990 1 www.hrmars.com/journals Application of Information Technology in Management Accounting Decision Maki

2、ng M. Krishna Moorthy Senior Lecturer, Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Kampar, Malaysia. E Mail: krishnam@utar.edu.my Ong Oi Voon Tutor, Faculty of Business and Finance, Universiti Tunku A

3、bdul Rahman, Kampar, Malaysia. E Mail: ongov@utar.edu.my Cik Azni Suhaily Binti Samsuri Lecturer, Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Kampar, Malaysia. E Mail: azni@utar.edu.my M. Gopalan Lect

4、urer, Faculty of Management, Multimedia University, Persiaran Multimedia, Selangor Darul Ehsan, Malaysia. E Mail: gopalan@mmu.edu.my King-Tak Yew Senior Lecturer, Deputy Dean (Student Development and Industrial Training)

5、, Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Kampar, Perak D.R., Malaysia. E Mail: yewkt@utar.edu.my Abstract This study analyzes the use of Information Technology (IT) in management accounting and

6、also the potentials and drawbacks of adopting IT in management accounting. IT changes frequently and accounting standards remain for many years without any major change. IT and management accounting are vital to both

7、small and large organizations. Accounting bodies and communities have instantly stressed the need for a shift in accountants’ education by increasing the knowledge of information systems and IT knowledge. This paper ex

8、amines the relationship between IT and management accounting. The past literature also indicates the potential of IT in management accounting that will simplify the calculation process and better presentable options o

9、f the business data for effective decision making. The literature findings International Journal of Academic Research in Business and Social Sciences March 2012, Vol. 2, No. 3 ISSN: 2222-6990 3 www.hrmars.com/journals R

10、esearch Problem Application of IT in management accounting is to provide some IT relevance in management accounting to improve the efficiency of decision-makers and to facilitate the management accounting information

11、accurate and error-free. The IT based management accounting intends to provide information and insight to management and shareholders, who are in the position to decide the budgets, investments and long term planning w

12、ith the help of management accounting. Application of IT in management accounting depends on individual organizations’ vision and appropriate system or technology acquired. If the need for strong and structured techno

13、logy is not installed, an organization can waste its capital investment on technology. As such, application of IT in management accounting would result in benefits to the organization depending on the technology applie

14、d. Essentially, the research problems are summarized as below: 1) Lack of awareness and understanding of technology available and suitable based on organization to be adapted in management accounting. 2) Lack of availab

15、ility of internal expertise and consultant to suggest, evaluate and implement IT in management accounting. 3) The effect of IT in management accounting may not be realized in the increased profits because of hidden and

16、indirect costs incurred. 4) The impact of application of IT in management accounting may not be realized in a shorter time due to different nature of business, chosen technology and management directions. Objectives of

17、the Research The objectives of research are as follows: 1) To contrast and scrutinize the traditional management accounting approach and management accounting with IT. 2) To examine and review the potentials of applic

18、ation of IT in management accounting. 3) To assess the benefits of adoption of IT in management accounting to the organizations. 4) To review the impact of application of IT in management accounting. Scope of the Study

19、 Application of IT in management accounting is enormous growing. The introduction of IT in accounting especially financial and managerial accounting are irrefutable. IT is a large area to explore from home PCs to larg

20、e systems, firewalls and internet. Thus, this study focuses on the relevant technology adapted to management accounting such as multimedia technology and management accounting using internet. Major focus is given to im

21、pacts and implications of application of IT in management accounting. Survey of Literature Scot M. Boggs (2003) believed that digital technology have been changing since a decade ago where the personal computers (PCs

22、), streamlining manuals and Local Area Network (LAN) not only have reached small organizations but also individual home users. He reckons that digital technology will brace users to collect information from one place t