Analysis of Information Technology Development in Management Accounting

Abstract

The development of information technology causes the business world to become limitless, the boundaries between countries are becoming more extensive and global in nature. It cannot be denied that one of the main causes of the globalization era, which is coming sooner than everyone thought, is due to the rapid development of information technology. The implementation of the internet, electronic commerce, electronic data interchange, virtual office, telemedicine, intranet, and so on has breached physical boundaries between countries. The merger of computer technology with telecommunications has resulted in a revolution in the field of information systems. Nothing can hold back the rapid development of information technology. One trend that causes changes in management accounting is the advancement of information technology. Management accounting provides information that is useful for management in achieving the goals of the company. The development of information technology has forced management to seek new strategies in order to survive. The field of management accounting, which as the field of producing information, is greatly influenced by the development of information technology. Management that has succeeded in making its company have an advantage at the world level is the one that is able to survive, develop and become a champion in an increasingly tight global competition situation.