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Strategic Management Accounting in Information Technology : An Analysis of the Implementation of Strategic Techniques as Tools in Information Systems. 情報技術における戦略的管理会計
・ISBN 978-3-631-61641-3 hard
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| 著者・編者 | Gerdes, Sven, |
|---|---|
| シリーズ | Controlling and Management |
| 出版社 | (P. Lang, SZ) |
| 出版年月 | 2011 |
| ページ数 | xxii, 321 pp. |
| 言語 | ENG |
| ニュース番号 | ＜588-911＞ |
解説
The work deals with the increasing penetration of IT that corporations have to deal with, and that has particular impacts on the research on strategic management accounting. This book serves as an instruction for the practitioner to select particular controlling tools for a specific purpose. It provides a valid selection of common software tools to support the managerial decision-making process such as activity-based costing and balanced scorecard software including dashboard solutions. The software has been evaluated by deriving necessary information requirements from theory which in a second step have been tested in the software itself providing an evaluation of over 40 software programs and over 90 tools. To conduct the evaluation, manuals representing the software capabilities have been analysed and a conjoint measurement was used to benchmark different software programs.