Critically analyse how these technologies are transforming businesses

Part A

“The Internet and related information technologies such as cloud services, blockchain, data analytics (“big data”), and artificial intelligence (AI), combined with web-based business models, such as platforms, are rapidly transforming the digital economy and industry (now in its fourth revolution Industry 4.0) and have raised concern about the future of the accounting profession.” (Moll and Yigitbasioglu, 2019, p. 2).


Critically analyse how these technologies are transforming businesses. Do you think these technologies have impact on the work of management accountants? How can management accounting be more relevant in this digital era?

Your evaluation should include the following:

  • explanation of the fourth industrial revolution
  • detailed analysis of at least three technologies and how they are transforming businesses.
  • The impact of digital technologies on accounting in general and management accounting in specifically.
  • assessment of opportunities, problems/limitations that digital technologies present to management accounting practices and the management accountant
  • appropriate practical examples (some insight may be gained from published case studies)
  • reference to appropriate literature.

Part B

Choose any hospitality company or a Strategic Business Unit of a hospitality company; analyse your chosen company’s current situation and design, develop and outline a Balanced Scorecard (BSC) for the company or the Strategic Business Unit. Where feasible your BSC should have specific measures, targets and initiatives.

Contribution of the assignment to the overall module mark 50%.  Approximate mark split indicated.

All sources and references should be shown.


This is an academic assignment.  In terms of format, your work should be well structured, clearly presented and adequately referenced, making use of suitable headings and sub-headings within the text. It is recommended that you also use page numbers and a table of contents page. A comprehensive bibliography is expected.  You may also make use of appendices where appropriate.

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