[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

1、5300 英文單詞， 英文單詞，3 萬英文字符，中文 萬英文字符，中文 9100 字文獻(xiàn)出處： 文獻(xiàn)出處：Moorthy M K, Voon O O, Samsuri C A S B, et al. Application of information technology in management accounting decision making[J]. International Journal of Academic Res

2、earch in Business and Social Sciences, 2012, 2(3): 1-16.Application of Information Technology in Management Accounting Decision MakingM. Krishna Moorthy,Ong Oi Voon,Cik Azni Suhaily Binti Samsuri,M. Gopalan,King-Tak YewA

3、bstractThis study analyzes the use of Information Technology (IT) in management accounting and also the potentials and drawbacks of adopting IT in management accounting. IT changes frequently and accounting standards rem

4、ain for many years without any major change. IT and management accounting are vital to both small and large organizations. Accounting bodies and communities have instantly stressed the need for a shift in accountants’ ed

5、ucation by increasing the knowledge of information systems and IT knowledge. This paper examines the relationship between IT and management accounting. The past literature also indicates the potential of IT in management

6、 accounting that will simplify the calculation process and better presentable options of the business data for effective decision making. The literature findings also indicate that IT has major impact on the costs, as im

7、plementing IT will result in big spending on the technology hardware, software and IT personnel. The study also shows that IT can improve accounting department efficiency and produce result effortlessly, timely and accur

8、ately. Accountants are recommended special attention to this issue.Keywords: Information technology, management accounting, budgeting, business decisions, system technologyIntroductionInformation Technology (IT) is a pow

9、erful tool that can play a big part in making an organization’s business a successful one. The world has recognized that the advent of internet computing would be very dominant and foremost in the near future. We can see

10、 the impact of the technology in many business areas such as trading, publishing, filming and many more. The IT and internet have provided the opportunity for organizations to offer their products to customers anywhere i

11、n the globe. However, the growth of IT and internet remain staggering, the large portion are untapped in accounting, especially management accounting.Management accounting provides information on the budget, capital inve

12、stment status, pay back period etc. to the internal users and decision-makers. Many organizations have ignored the prominence of management accounting and focused only on financial accounting. The pivotal use of manageme

13、nt accounting would be more significant for planning and control operations when it is incorporated with current IT.Many accounting studies have incorporated Information Technology paper as part of the accounting program

14、 to introduce IT to future accountants. For example, Chartered Institute of Management Accountants (CIMA) has included many Information Systems subject in to their syllabus.HistoryIT and accounting come from different ba

15、ckground and history. Accounting has been practiced since 8500 BC till today and there are not many changes to the way accounts are maintained. However, IT is changing fast and changing every day. New technologies, launc

16、hed today, become obsolete within couple of months. The influence of IT is inescapable in today’s technology will brace users to collect information from one place to another and manipulate data by filtering, sorting, co

17、mpiling and analyzing to produce necessary reports for decision making. He strongly believes that with the digital technology, the companies will be able to achieve more value at strategic end of business and spend less

18、time in processing transactions. Consequently, there is lack of argument in this article pertaining to the mindset of the small organizations users towards the digital accounting.Glen L. Gray (2001) discussed concern in

19、financial reporting using internet. While internet and Web based information will provide an advantage for companies, Glen queries the confusion arises between the users and users interpretations on what should be allowe

20、d and what should be avoided when it comes to the Web based reporting. The limitation of this article is that the aspect of management reporting on Web was not given much importance. The author should have given larger m

21、agnitude to management reporting on Web, as it is vital to the internal users in order for them not to make wrong decision and wrong investment.Moreover, the information system may enable the company to pursue a strategy

22、 of just-in-time (JIT) production. The change in strategy might in turn cause a change in management accounting. This is very likely as the purpose of management accounting is to produce information such as the evaluatio

23、n of the success of strategies (Horngren et al., 2005).Connor & Martinsons (2006) commented that information technology is a precious assistance because they provide information for making decision. David Kay (2003)

24、examines the investment on technology for organization on new support initiatives for customer service. The author indicates that there are many vendors to provide Return on Investment (ROI) analyzing tools and it is a h

25、andy tool that measures economy benefits from technology investment. He introduces balance scorecard for customer support technology, which will improve business process, improve products more effective, improve organiza

26、tional capability and better- motivated staff. The limitation of this article is that the author failed to identify the degree of importance as well as comparison between business investment and ROI on the technology inv

27、estment. This article also did not address in detail the IT platform to be adapted and the budgetary cost.Nucleus Research (2003) examined the requirement of Public Services New Mexico to support the document management

28、challenges such as regulatory compliance, customer service, high storage costs and slow document access for administration and accounting purposes. This article also lacks information in discussing how the reports are pr

29、oduced and forwarded to the management to access the productivity of the employee.Micheal Gilman (2003) discussed data mining technology and the importance of IT in providing higher efficiency resulting in improved busin

30、ess decisions. Past data or history data is the key to companies to be successful in investment. However, the author failed to highlight the technical requirements in-term of application platform and knowledge required i

31、n order to employ the system.Burns, J., Scapens, R. and Turley, S. (1996) discussed the current and future role of management accountant such as the commercial orientation and impact of IT on management accounting, and d

32、ecentering accounting knowledge.Guido Sacchi (2003) discussed the problem of effective management of IT that has moved from administering the technology to improving the business value of the technology. This article fai