Möglichkeiten und Grenzen eines IT-gestützten Controlling- und Reportingsystems für mittelständische Unternehmen mit mobilen Endgeräten

We investigate the options and limits of an IT-based management accounting using mobile devices for SMEs. The results of our study show that data security and data protection issues are the primary reasons for SMEs not to introduce IT-based management accounting. In addition, advantages of new technologies like improved data quality and timeliness of data, have not been realized yet.