改進設備:改進設備可以說是觀察到技術進步的重要方面之一。由於使用了信息技術工具，系統的基礎設施有了全面的增加。這些過程使操作更容易維護，也使公司獲得競爭優勢。電腦、打印機、掃描儀、傳真和更多的辦公設備得到綜合利用，從而更好地增強競爭優勢。過去，信息管理系統只服務於非常狹隘的業務功能利益，例如專門的而不是綜合營銷管理、財務和業務，這有助於滿足特定利益相關者的利益。例如，中層管理者可能會受益更多，但其他處於較低端的會計管理人員可能沒有受益於決策者(如中層管理者)(Lander et al.， 2013)。然而，在當今時代，這種情況已經發生了變化，導致了更加相互關聯的溝通方式，並為利益相關者帶來了相應的好處。對阿米杜等人(2011)的研究表明，越來越多的商業實體在運營中使用計算機。
Improved Equipment: Improve equipment is one of the significant aspects in which it could be said technological advancement is observed. There is an overall increase in the infrastructure of the systems owing to the use of information technology tools. These processes enable in easier maintenance of the operations and also enable the companies to gain competitive advantages. Computers, printers, scanners, faxes and more office equipment are made use of in an integrated way that allows for better enhancement of competitive advantages. Information management systems in the past served very narrow interests of business functions such as dedicated rather than integrated marketing management, finance and operations and this helped serve on the interested of specific stakeholders. For instance, middle managers might benefit better, but then other accounting management personnel at the lower end might not have benefitted up of decision makers (such as middle managers) (Lander et al., 2013). However, in current times, this situation has changed leading to much more interconnected ways of communication and consequential benefits to stakeholders.Research studies of authors such as Amidu et al. (2011) highlights that more business entities are making use of computers in their operations.
In specific, it is seen that survey conducted with business respondents showed that more than 97 percent of respondents might be making use of computers in their operations. However, the same study also showed that the respondents might be facing some challenges when it comes to using computers and information technology tools for their daily work. In short, it was seen that they were challenged because of their lack of training.A second challenge lies in the fact that the use of information management systems in accounting leads to issues for the management, as they feel a sense of disconnect with their employee’s teams. Information management systems and use has changed the way teams work or integrate with one another. Accounting teams can not only interact in vertical channels now, the communication and processing is more open. This modifies the command of control in more traditional businesses. Only a few of the employees are actually able to stay with this change. Most of them might not be able to sustain in this changing environment.