ABSTRACT
This chapter addresses a topic which has profoundly affected management accounting research during the last decade: the links between modern information and communication technology (ICT) and cost management. A starting point for that research tradition has been the two papers published in the Harvard Business Review, namely Davenport (1998) and Cooper and Kaplan (1998), in which the idea of a new kind of integrated information system was first presented. Since then, more attention has been paid to the relationship between information systems and management accounting, such as the possible impacts of ICT on management accounting and cost management practices and the roles of management accountants (Granlund, 2010).
