Activity based accounting has changed the accounting system where even cost centre inputs to bottom line is also appreciated , calculated and accounted and apportionment is run not only to profit centre but also to cost centre.
This led to renewed influence of new cost centre based new module reporting like Human resource Accounting/Analytic ( Profit centre based system were preferred early and coast centre were neglected )which not only introduced new module in the Enterprise Resource planning ERP also changed the interlinking between modules such as Human resource management system , human resource accounting influence to General ledger and to profit and loss account.
– as each activity is apportioned into management accounting there are changes which are happening in the Analytics as more deeper ,cross functional analytic measure are used last 5 yrs leading to huge changes in business thinking for top line and bottom line growth.
– as BI becomes pervasive and ubiquitous it leads to deeper granular analysis to system thinking by lower level staff leading to bottom up innovation.
– cloud and mobility has introduced pay per use model which influenced more pervasive BI and ERP usage by all staff giving fillip to bottom up thinking. Capital expenditure changed to operating expenditure leading to more acceptability to mid size companies as well large scale companies.
– real time updates using sensor based tracking of supply chain items , stock keeping unit SKU in Retail and in-memory system (SAP HANA, Oracle Exadata, IBM Cognos TM1) making update faster and possibility of including more compressed data into primary memory for analysis.
Gamification/AJAXifying of ERP:
Adobe forms and increasing replaced SAP forms and even Oracle apps forms in AJAXified ERP systems. Augmented reality on AJAX making possible Gamification of ERP.