Reshaping Strategic Management Accounting Systems

Two technologies are currently reshaping Accounting Information Systems: In-Memory Technology and Mobile Technology. It is not only a matter of generic increase of performances, as it usually occurs in the IT field, but a dramatic improvement that is affecting hardware and software architecture and even the organization of the actual systems. We are facing a new generation of BI tools that will greatly improve the capabilities of Strategic Management Accounting systems. In fact, the improved tools available will finally deliver capabilities that enable end users to directly support their decision, as longpromised.