The computer software industry is one of the most dynamic industries of today. In contrast to its growing importance there is little research work being done so far in the area of management accounting. Starting with an analysis of the relevant characteristics of software development and computer software as a product this paper presents an overview of decisions relevant to software companies, subdivided into the sections resource acquisition, development/product design and marketing/distribution. The short synopsis of decisions is used in two different ways. The first approach uses the overview to find analogies with decisions in other areas of business. The variety of information needs leads to a variety of possibly transferable instruments. In the second approach general building blocks are presented that are related to specific decisions to be made in designing management accounting systems. The five building blocks suggested in this paper are "accounting elements", "assigning principles", "accounting objects", "classifications for accounting elements" and "system architecture". Alternatives for each building block are presented, that do not directly lead to the choice of certain instruments, but define requirements for management accounting in software companies in a bottom-up way. The presented network of accounting objects, for example, defines requirements related to the information, management accounting instruments have to supply in software companies. Put together the results of both approaches form the outlines of management accounting for the investigated problem domain. The outlines can serve as a concrete starting point for further research work.
Dieser Eintrag ist Teil der Universitätsbibliographie.
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