The deployment of digital technologies by enterprises affects not just their functioning in economic terms, but also mobilizes broader social, institutional and organizational effects. This book explores these issues, and looks at the way in which management accounting systems structures, thinking, and practices are being altered as a result. INDICE 1 Alnoor Bhimani: Digitization and Accounting Change Section 1: The Transformation of Accounting and Management Controls 2 Franco Amigoni, Ariela Caglio, and Angelo Ditillo: Dis-Integration through Integration: The Emergence of Accounting Information Networks 3 Shannon W. Anderson and Karen L. Sedatole: Management Accounting for the Extended Enterprise: Performance Management for Strategic Alliances and Networked Partners 4 Chris Chapman and Wai Fong Chua: Technology-driven Integration, Automation and Standardization of Business Processes: Implications for Accounting 5 Lawrence A. Gordon and Martin P. Loeb: Expenditures on Competitor Analysis and Information Security: A Management Accounting Perspective 6 Frank G. H. Hartmann and Eddy H. J. Vaassen: The Changing Role of Management Accounting and Control Systems: Accounting for Knowledge Across Control Domains Section 2: Reflections on Organizational Shifts 7 Paul Andon, Jane Baxter, and Wai Fong Chua: Management Accounting Inscriptions and the Post-Industrial Experience of Organizational Control 8 Salvador Carmona and Paolo Quattrone: Operations, Purchase and Sales in Hyperreality: Implications for Management Control from the Perspective of Institutional Sociology 9 Jan Mouritsen and Kristian Kreiner: Not-for-Profit - For Sale: Management Control in and of an Internet Start-up Company 10 Lief Sjöblom: Management Accounting in the New Economy: The Rationale for Irrational Control Section 3: Reshaping Accounting 11 Maurice Gosselin: Management Control and E-Logistics 12 Hans-Ulrich Küpper: Internet Based Information Systems in the Not- for-Profit Sector 13 Kari Lukka and M