ABSTRACT
This chapter reviews the literature on management accountants' tasks and discusses both how a shift in the ratio of these tasks were enabled by new information technologies as well as developments of information technologies that could cause another shift. Management accountants provide managers with decision relevant information, which is why they are entrusted with several tasks that can be categorized into three areas: transaction processing, reporting and decision support. The faster data processing and the interactive visualizations not only had implications for the work of managers and management accountants but also for the interaction between them. The chapter elaborates the implications for the provision of information by management accountants and the interaction between managers and management accountants in the long term. It shows how accounting numbers and corresponding analyses can become temporally decoupled by accounting information systems that take advantage of faster data processing and interactive formats.
