There is mounting evidence that the deployment of digital technologies by enterprises affects not just their functioning in economic terms, but also mobilizes broader social, institutional and organizational effects. At a technical level, Digitization directly influences organizational processes. Notions of its potential also define managerial pursuits and the search for enhanced organizational performance. Inevitably, digitization impacts the form, substance and provenance of internal accounting information with attendant consequences on the behavior and actions of decision-makers. Knowledge about the influence of digital technologies on management accounting thinking processes and practices is starting to emerge. A variety of issues relating to pricing strategies, cost management and control mechanisms are evident. But the implications for the field are far wider. Aspects of trust, organizational power, cultural shifts, strategization, convergence of product and information elements, and newly perceived contingencies between information dimensions and contextual factors are altering management accounting systems, structures, thinking and practices. This book explores these and other issues along different planes of reference. The first part of the book consists of chapters, which discuss accounting and management control systems and wider structural shifts connected with the advent of digital technologies. In the second section, the contributors analyze organizationally focused shifts occurring concomitantly alongside digital transformations in the economy. The final part of the book comprises chapters, which consider avenues of accounting transformation, which may be pursued, in specific contexts both in terms of practice and as concepts, which afford insights into possible management accounting futures. Broadly, the fourteen chapters of this book brings together practical commentaries, conceptual frameworks and theoretical argumentation and explore wider narratives regarding the interface between management accounting and the digital economy.

越来越多的证据表明，企业部署数字技术不仅影响其经济运作，而且还调动了更广泛的社会、体制和组织效应。在技术层面，数字化直接影响组织过程。对其潜力的概念也界定了管理追求和对提高组织绩效的追求。数字化必然影响内部会计信息的形式、内容和来源，并对决策者的行为和行为产生影响。有关数字技术对管理会计思维过程和实践的影响的知识开始出现。与定价策略、成本管理和控制机制有关的各种问题显而易见。但对这一领域的影响要大得多。信任、组织权力、文化变迁、战略规划、产品和信息要素的融合，以及新感知到的信息维度和环境因素之间的偶然性等方面正在改变管理会计系统、结构、思维和实践。这本书沿着不同的参考平面探讨这些和其他问题。书的第一部分由章节组成，讨论会计和管理控制系统以及与数字技术的出现有关的更广泛的结构转变。在第二部分中，作者分析了经济中伴随着数字化转型而发生的以组织为中心的转变。这本书的最后部分包括章节，考虑会计变换的途径，这可能是追求，在具体的背景下，无论是在实践和概念，提供洞察到可能的管理会计期货。大体上说，这本书的十四章汇集了实践评论，概念框架和理论论证，并探讨了管理会计和数字经济之间的接口更广泛的叙述。