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Digitalization in management accounting and control: an editorial

Author

Listed:
  • Klaus Möller

    (University of St. Gallen)

  • Utz Schäffer

    (WHU - Otto Beisheim School of Management)

  • Frank Verbeeten

    (University of Amsterdam)

Abstract

Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well as the role of the controller. This editorial discusses these developments by introducing the concept of digitalization and describing its impact on the field of management accounting and control.

Suggested Citation

  • Klaus Möller & Utz Schäffer & Frank Verbeeten, 2020. "Digitalization in management accounting and control: an editorial," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 1-8, April.
    • Handle: RePEc:spr:jmgtco:v:31:y:2020:i:1:d:10.1007_s00187-020-00300-5
    DOI: 10.1007/s00187-020-00300-5
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    References listed on IDEAS

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    1. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
    2. Oesterreich, Thuy Duong & Teuteberg, Frank & Bensberg, Frank & Buscher, Gandalf, 2019. "The controlling profession in the digital age: Understanding the impact of digitisation on the controller's job roles, skills and competences," International Journal of Accounting Information Systems, Elsevier, vol. 35(C).
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    6. Appelbaum, Deniz & Kogan, Alexander & Vasarhelyi, Miklos & Yan, Zhaokai, 2017. "Impact of business analytics and enterprise systems on managerial accounting," International Journal of Accounting Information Systems, Elsevier, vol. 25(C), pages 29-44.
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    Cited by:

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    2. Broccardo, Laura & Truant, Elisa & Dana, Léo-Paul, 2023. "The interlink between digitalization, sustainability, and performance: An Italian context," Journal of Business Research, Elsevier, vol. 158(C).
    3. Helmut Wasserbacher & Martin Spindler, 2021. "Machine Learning for Financial Forecasting, Planning and Analysis: Recent Developments and Pitfalls," Papers 2107.04851, arXiv.org.
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    5. Helmut Wasserbacher & Martin Spindler, 2022. "Machine learning for financial forecasting, planning and analysis: recent developments and pitfalls," Digital Finance, Springer, vol. 4(1), pages 63-88, March.
    6. Antonella Paolini, 2022. "Gestione integrata dei dati e performance aziendali," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 5-14.
    7. Bui Quang Hung & Tran Anh Hoa & Tu Thanh Hoai & Nguyen Phong Nguyen, 2024. "Resilience and Performance Among Vietnamese Business Organizations in Turbulent Environments: How Do Digitalized Management Accounting Systems and Organizational Mindfulness Matter?," SAGE Open, , vol. 14(3), pages 21582440241, August.
    8. Broccardo, Laura & Tenucci, Andrea & Agarwal, Reeti & Alshibani, Safiya Mukhtar, 2024. "Steering digitalization and management control maturity in small and medium enterprises (SMEs)," Technological Forecasting and Social Change, Elsevier, vol. 204(C).
    9. Roberto Del Gobbo, 2023. "I Big Data non "parlano da soli". Il ruolo dei modelli nella diffusione degli analytics per il management accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 5-20.
    10. Fabio Nappo & Alessandra Lardo & Maria Teresa Bianchi & Federico Schimperna, 2023. "The impact of digitalisation on professional football clubs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 117-136.
    11. Farrukh Zafar & Rabia Sabri & Hafiz Muhammad Ahmed Siddiqui & Iraj Masood, 2024. "Emerging Issues in Management Accounting: Digital Technologies, Governance, and Sustainability," Bulletin of Business and Economics (BBE), Research Foundation for Humanity (RFH), vol. 13(1), pages 363-371.
    12. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
    13. Steens, Bert & Bots, Jan & Derks, Koen, 2024. "Developing digital competencies of controllers: Evidence from the Netherlands," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).

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