UTJECAJ INFORMACIJSKIH TEHNOLOGIJA NA UPRAVLJAČKO RAČUNOVODSTVO
THE IMPACT OF INTEGRATED INFORMATION SYSTEMS ON MANAGEMENT ACCOUNTING: A LITERATURE REVIEW

Summary/Abstract: Based on a review of previous research of relationships between information technology (IT) and management accounting, it can be concluded that there is a certain gap in understanding this relationship. Since there is a lack of clearly identified changes in management accounting resulting from the influence of IT, the purpose of this research is to provide both an overview and an assessment of the impact of IT on management accounting in order to provide the basis for a better understanding of this relationship, both in the field of science and in practice. The paper provides a comprehensive overview of the impact of IT on management accounting practices and the role and tasks of management accountants in the organisation over the past 15 years. According to the research findings, a it can be concluded that IT plays a significant role in management accounting practices, particularly in the area of internal reporting, planning and application of advanced management accounting techniques, as well as on the role and tasks of management accountants in the organisation. Management accountants perform routine tasks to a lesser extent and are more involved in the process of analysis, while outputs of management accounting are more precise, accurate and frequent under the influence of IT.

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