Title: RESPONSIBILITY ACCOUNTING IN IT: A FRAMEWORK FOR ACCOUNTABILITY IN THE AGE OF ERP AND AI
Author: Dr Preeti Rajguru
Abstract:

This study explores the evolving role of Responsibility Accounting in the digital era, with a specific focus on its application in the IT sector. Traditionally, Responsibility Accounting functioned as a control mechanism for tracking costs and revenues assigned to different responsibility centers, relying heavily on manual reporting and periodic performance reviews. In today’s technology-driven environment, the integration of Enterprise Resource Planning (ERP) systems, artificial intelligence (AI), and real-time Key Performance Indicator (KPI) dashboards has significantly enhanced the scope, accuracy, and timeliness of Responsibility Accounting. This research, based on secondary data and case studies, develops and analyses a proposed framework that links responsibility centres with ERP data capture, AI-powered analysis, real-time KPI dashboards, and data-driven managerial decision-making. Findings suggest that such integration not only improves cost, revenue, and profit control but also fosters accountability, transparency, and agility in IT organisations. The study highlights both the opportunities and limitations of implementing this modernised approach, offering actionable recommendations for practitioners seeking to optimise performance measurement systems in the digital age.

Keywords: Responsibility Accounting, ERP, Artificial Intelligence, KPI Dashboards, IT Sector, Cost Control, Decision-Making
DOI: https://doi.org/10.38193/IJRCMS.2025.7443
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Date of Publication: 31-08-2025
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Published Vol & Issue: Volume 7 Issue 4 July-Aug 2025