The Influence of Technology in the Development of Information Systems on the Field of Management Accounting

Syamsuddin Syamsuddin; Nalendra Bhayu  Permana; Sri  Sundari; Hamzah Fansyuri  Nur

doi:10.55927/ijbae.v3i6.12153

Authors

Syamsuddin Syamsuddin Hasanuddin University of Makassar
Nalendra Bhayu Permana Hasanuddin University of Makassar
Sri Sundari Hasanuddin University of Makassar
Hamzah Fansyuri Nur Hasanuddin University of Makassar

DOI:

https://doi.org/10.55927/ijbae.v3i6.12153

Keywords:

Information Technology, management accounting, Information, Decision-Making

Abstract

The purpose of this article is to examine the impact of advancements in information technology on management accounting. The study employs descriptive qualitative methods and a literature review. Findings indicate that technological progress has led to significant transformations in the business sector. Various information systems now incorporate emerging technologies, including electronic data processing systems, data processing systems (DPS), decision support systems (DSS), management information systems (MIS), expert systems (ES), and accounting information systems (AIS). Information technology development also affects management accounting, as it generates information essential for planning, control, and decision-making processes. Consequently, the influence of information technology on management accounting can either benefit or challenge businesses.

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