In contexts where scalability is a relevant economic issue, some important considerations are to be heeded. A decade ago, financial managers deliberated accounting problems that arose where flexible organizational technologies such as computer-integrated manufacturing systems were being implemented. But scalable operations have costing implications of a magnitude that is different to the operationalization of flexible organizational technologies (Bhimani 2005). If an investment entails participation in a network that can act locally or globally and where expansion or retrenchment can be adjusted dynamically to the business strategy without altering physical or virtual capacity, management accounting issues become more complex. Important questions relating to costing, pricing, operational control, planning, and performance measurement, as well as incentives and rewards, emerge. The impact that individual digitized transactions have at an economic level may be almost negligible. But where the business model relies on driving a very large volume of such transactions, they need effective accounting input. The challenge becomes significant for managing costs.