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Strategic Management Accounting in Information Technology

An Analysis of the Implementation of Strategic Techniques as Tools in Information Systems


Sven Gerdes

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.
Contents: Software overview of valid strategic management accounting tools – Evaluation of different software on the market – A software framework for the practitioner to select a profound software for the specific requirements of his company – Integrating different tools in particular software systems – Integration of strategic management accounting and strategic sense-making by using actor-network theory.