Alnoor Bhimani

June 27, 2021

30 years ago we talked about emerging technologies tied to computers within a business mindset that was largely analogue. This led to accounting advances including target cost management, activity-based budgeting and management, quality costing and the balanced scorecard. Many of these techniques continue to be useful today. Subsequently, the emergence of the internet initially made accountants more concerned about changes that affected business models. What we focused upon to a large degree was dictated by what we used to provide information on. The concern was in many ways on what firms could enhance through technology.”