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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. 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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    4. Rikhardsson, Pall & Yigitbasioglu, Ogan, 2018. "Business intelligence & analytics in management accounting research: Status and future focus," International Journal of Accounting Information Systems, Elsevier, vol. 29(C), pages 37-58.
    5. 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).
    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.
    7. Michela Arnaboldi & Cristiano Busco & Suresh Cuganesan, 2017. "Accounting, accountability, social media and big data: revolution or hype?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 762-776, May.
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    Cited by:

    1. 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.
    2. 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.
    3. Antonella Paolini, 2022. "Gestione integrata dei dati e performance aziendali," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2), pages 5-14.
    4. Maël Schnegg & Klaus Möller, 2022. "Strategies for data analytics projects in business performance forecasting: a field study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(2), pages 241-271, June.
    5. 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.
    6. 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).
    7. 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.
    8. Helmut Wasserbacher & Martin Spindler, 2021. "Machine Learning for Financial Forecasting, Planning and Analysis: Recent Developments and Pitfalls," Papers 2107.04851, arXiv.org.
    9. Paolo Collini & Graziano Coller, 2023. "Accounting in a challenging world," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 5-10.

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