ABSTRACT
This chapter concentrates on computers in reviewing some of the implications of new information technology, focusing primarily on the technical opportunities offered and on changes in the relationship of management accountants to other organisational members. Management accounting is a prime candidate for cost savings through computerisation because its basic activities such as payroll and sales accounting involve substantial volumes of arduous work and are relatively simple to automate to some degree. The potential for enhancing the scope and impact of their craft is not the only challenge for management accountants brought about by advances in information technology. The growth of new information technology has provided the management accountant with an unparalleled set of opportunities and challenges. The information technology revolution has not only brought about the significant challenge of other information specialists, but more recently has also greatly enhanced the capacity of the ordinary manager to inform himself.
