A New Theory of Accounting Control -- Research on Accounting Real-time Control
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With the wide application of information technology and the formation of new concept of value chain management, enterprise management has changed from traditional management to information and value management. This change, on the one hand, challenges the traditional accounting control, on the other hand, provides an opportunity for the development of accounting control theory. This article is Information technology In order to enrich accounting theory and make accounting real-time control play a role in enterprise management especially in value chain management.
Accounting Control, Real-Time Control, Research