Journal of Economics and Business

ISSN 2615-3726 (Online)

ISSN 2621-5667 (Print)

Published: 27 January 2020

Emerging Technologies in Management Accounting

Bruce H. Geddes

Keiser University, US

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Pages: 152-159

Keywords: Emerging Technologies, Management Accounting, Accounting


This paper gives a broad overview of emerging technology fields and their effect on management accounting. The research involved reviewing, describing, analyzing, and summarizing some of the literature in the area. The first field examined was that of business intelligence (BI) and its necessary partnership with management accounting. Following the BI section is an examination of how software aids accounting analytics. Next up is the surging field of big data and how it is poised to revolutionize the accounting profession. Included in this area are the definitions of descriptive, predictive, and prescriptive analytics. The study found that many of the emerging technologies required more research at a rapid pace because of the importance that management accountants play in the success of organizations. An additional area impacted is accounting education because of the need for business schools to turn out graduates with the necessary skills to meet the needs of a changing accounting profession.


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