ABSTRACT
In this chapter we address the relationship between IT, management accounting practice and the management accountant. More precisely, we show how the accountants’ role that has been always mediated by technologies from the ancient past to date. We focus on the more recent developments such as ERP systems and cloud-based technologies. We first review the existing (accounting) literature on management accounting and ERP systems and identify some key challenges for management accountants in relation to IT. We then focus on more recent technologies such as cloud computing and mobile devices and their impact on the accounting function. Finally, we outline some topics and directions for future research.
