Could digital technologies help improving management accounting in pandemic times?

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Abstact

In the field of management accounting, there is an enormous backlog of demand from a scientific and practical point of view around the topic of implementing new technologies to increase efficiency and effectiveness. This applies not only, but especially to small and medium-sized enterprises (SMEs), which have fewer human and financial resources than large companies. This research-in-progress article discusses potentials and implementation obstacles of new technologies in management accounting on the basis of an empirical survey among German SMEs from the year 2020.

Keywords: Digital Technology, Management Accounting, Empirical Study

JEL Classification: M00, L86

Received: 14.04.2021
Accepted: 30.04.2021

How to cite: Ulrich, P., & Kratt, M. (2021). Could digital technologies help improving management accounting in pandemic times? In S. Hundal, A. Kostyuk, & D. Govorun (Eds.), Corporate governance: A search for emerging trends in the pandemic times (pp. 90–94). https://doi.org/10.22495/cgsetpt15