Analysis of Information Technology Development in Management Accounting

Advances in digital technology combined with telecommunications have brought computers into a period of "revolution".Information technology is entering a new phase, namely as a facility that can provide a competitive advantage for companies, especially those engaged in services or services.Modern organizational management theories were introduced intensively in the early 1980s.One of the most studied and applied theories are about change management.In almost all change management theoretical frameworks, the importance of information technology is emphasized as one of the main components that must be considered by companies that want to win in business competition.Emphasized by several management experts, that it is companies that control the information that have a competitive advantage in a "regulated free market" macro environment.It is not surprising that in the era of the 1980s to the early 1990s, there were many companies that carried out BPR (Business Process Reengineering), re-structuring, implementing ISO-9000, implementing TQM, installing and using corporate information systems (SAP, Oracle, BAAN), and so on.The utilization of information technology is seen to dominate every change management program undertaken by companies, installation and use of corporate information systems (SAP, Oracle, BAAN), and so on.The utilization of information technology is seen to dominate every change management program undertaken by companies; installation and use of corporate information systems (SAP, Oracle, BAAN), and so on.The utilization of information technology is seen to dominate every change management program undertaken by companies.When an international seminar on the internet was held in San Francisco in 1996, even information technology practitioners who had previously collaborated in research to introduce the internet to the industrial world honestly admitted that they never expected the development of the internet to become like this.It was as if they saw that what was planted was a magic tree seed, which suddenly split into a giant, towering tree.It is difficult to find a theory that can explain all the phenomena that have occurred since the early 1990s.Nothing can hold back the rapid development of information technology.Its existence has eliminated the boundaries between countries in terms of flow of information.It is not uncommon for companies to finally redefine their business vision and mission, especially those that are engaged in service delivery.The conveniences offered by sophisticated information technology devices have changed the mindset of company management so that it is not uncommon for companies to shift their steering wheel in other fields.For third world countries or those that are developing, the dilemma regarding the use of information technology is very pronounced.On the one hand, many companies are not ready because of their cultural or human resource structures, while on the other hand a large investment must be spent to purchase information technology equipment.Not having information technology means that they cannot compete with other multinational companies, aka they have to go out of business.The last thing that most frustrates heads of management is the fact that the current business environment is