What is it about?
We show that when a management accounting process is assessed from a distance, without too little insight on the phases and responsibilities it includes, it can become misinterpreted as something that could be performed by a computer or a software. In this case, if there is an attempt to automate this process, the effort has little chance of success.
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This page is a summary of: Exploring the programmability of management accounting work for increasing automation: an interventionist case study, Accounting Auditing & Accountability, November 2020, Emerald,
DOI: 10.1108/aaaj-12-2016-2809.
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