IDEAS home Printed from https://ideas.repec.org/a/kap/jmgtgv/v27y2023i3d10.1007_s10997-022-09626-9.html
   My bibliography  Save this article

Digitalisation and accounting language games in organisational contexts

Author

Listed:
  • Daniela Ruggeri

    (University of Catania-corso Italia)

  • Antonio Leotta

    (University of Catania-corso Italia)

  • Carmela Rizza

    (University of Catania-corso Italia)

Abstract

The ambition of digitalisation to create centralised knowledge for all organisational actors may lead to the risk of de-contextualising that knowledge from the situation in which the information was generated, neglecting the specificities of local organisational contexts. To prevent such risk, digitalisation should promote the spread of a common language between its users who share rules and principles that lead to the same meanings. We refer to the concept of the language game to study how accounting reports receive meanings according to their use, and thereby how the use of accounting language helps in managing the specifics of organisational contexts. Considering complex organisations where different local accounting language games coexist, management accounting studies on digitalisation fail to explain how digital technology can promote the combination of those language games. The present study aims to answer the question of how digitalisation, promoting a global accounting language game, favours the combination of the accounting language games arising from local organisational contexts. This question is addressed by examining the case of the performance measurement of the new product development process in a multidivisional company. The case evidence highlights how a digital platform, promoting a corporate accounting language game for the whole organisation, favoured the combination of divisional accounting language games. The paper points out how digitalisation affects the boundaries between local and global accounting language games in the production of knowledge for decision-making. Also, the paper shows how digital technology is beneficial only when it does not compromise interactions between the different organisational contexts.

Suggested Citation

  • Daniela Ruggeri & Antonio Leotta & Carmela Rizza, 2023. "Digitalisation and accounting language games in organisational contexts," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 817-838, September.
    • Handle: RePEc:kap:jmgtgv:v:27:y:2023:i:3:d:10.1007_s10997-022-09626-9
    DOI: 10.1007/s10997-022-09626-9
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10997-022-09626-9
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/s10997-022-09626-9?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. W. Graham Astley & Raymond F. Zammuto, 1992. "Organization Science, Managers, and Language Games," Organization Science, INFORMS, vol. 3(4), pages 443-460, November.
    2. Saku Mantere, 2013. "What Is Organizational Strategy? A Language-Based View," Journal of Management Studies, Wiley Blackwell, vol. 50(8), pages 1408-1426, December.
    3. Knudsen, Dan-Richard, 2020. "Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    4. repec:eme:aaaj00:aaaj-07-2015-2132 is not listed on IDEAS
    5. Michela Arnaboldi & Giovanni Azzone & Yulia Sidorova, 2017. "Governing social media: the emergence of hybridised boundary objects," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(4), pages 821-849, May.
    6. Martin Kornberger & Dane Pflueger & Jan Mouritsen, 2017. "Evaluative infrastructures : Accounting for platform organization," Post-Print hal-02312027, HAL.
    7. Lukas Goretzki & Erik Strauss & Leona Wiegmann, 2018. "Exploring the Roles of Vernacular Accounting Systems in the Development of “Enabling” Global Accounting and Control Systems," Contemporary Accounting Research, John Wiley & Sons, vol. 35(4), pages 1888-1916, December.
    8. 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.
    9. Rick Payne, 2014. "Discussion of 'Digitisation, 'Big Data' and the transformation of accounting information' by Alnoor Bhimani and Leslie Willcocks (2014)," Accounting and Business Research, Taylor & Francis Journals, vol. 44(4), pages 491-495, August.
    10. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    11. Ariela Caglio, 2003. "Enterprise Resource Planning systems and accountants: towards hybridization?," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 123-153.
    12. Erik Brynjolfsson & Lorin M. Hitt, 2000. "Beyond Computation: Information Technology, Organizational Transformation and Business Performance," Journal of Economic Perspectives, American Economic Association, vol. 14(4), pages 23-48, Fall.
    13. Michael K. Mauws & Nelson Phillips, 1995. "Crossroads Understanding Language Games," Organization Science, INFORMS, vol. 6(3), pages 322-334, June.
    14. D. Mancini & R. Lamboglia & N. G. Castellano & K. Corsi, 2017. "Trends of Digital Innovation Applied to Accounting Information and Management Control Systems," Lecture Notes in Information Systems and Organization, in: Katia Corsi & Nicola Giuseppe Castellano & Rita Lamboglia & Daniela Mancini (ed.), Reshaping Accounting and Management Control Systems, pages 1-19, Springer.
    15. 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.
    16. Kornberger, Martin & Pflueger, Dane & Mouritsen, Jan, 2017. "Evaluative infrastructures: Accounting for platform organization," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 79-95.
    17. Lennart Nørreklit & Lisa Jack & Hanne Nørreklit, 2019. "Moving towards digital governance of university scholars: instigating a post-truth university culture," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(4), pages 869-899, December.
    18. Dalvir Samra‐Fredericks, 2003. "Strategizing as Lived Experience and Strategists’ Everyday Efforts to Shape Strategic Direction," Journal of Management Studies, Wiley Blackwell, vol. 40(1), pages 141-174, January.
    19. repec:eme:aaaj00:aaaj-03-2017-2880 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Knudsen, Dan-Richard, 2020. "Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
    2. 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.
    3. Kari Jalonen & Henri Schildt & Eero Vaara, 2018. "Strategic concepts as micro‐level tools in strategic sensemaking," Strategic Management Journal, Wiley Blackwell, vol. 39(10), pages 2794-2826, October.
    4. Kari Jalonen & Henri A. Schildt & Eero Vaara, 2018. "Strategic concepts as micro‐level tools in strategic sensemaking," Post-Print hal-02312245, HAL.
    5. Wai Fong Chua, 2022. "Matters of concern and engaged research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4615-4627, December.
    6. Adriana Tiron-Tudor & Delia Deliu, 2021. "Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study," JRFM, MDPI, vol. 14(8), pages 1-26, August.
    7. 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.
    8. Ágnes Szukits, 2022. "The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 403-446, September.
    9. Saku Mantere, 2013. "What Is Organizational Strategy? A Language-Based View," Journal of Management Studies, Wiley Blackwell, vol. 50(8), pages 1408-1426, December.
    10. Andrew, Jane & Baker, Max, 2020. "The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    11. Alnoor Bhimani, 2020. "Digital data and management accounting: why we need to rethink research methods," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 9-23, April.
    12. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
    13. Berlinski, Elise & Morales, Jérémy, 2024. "Digital technologies and accounting quantification: The emergence of two divergent knowledge templates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
    14. Julia Balogun & Claus Jacobs & Paula Jarzabkowski & Saku Mantere & Eero Vaara, 2014. "Placing Strategy Discourse in Context: Sociomateriality, Sensemaking, and Power," Journal of Management Studies, Wiley Blackwell, vol. 51(2), pages 175-201, March.
    15. Domenica Lavorato & Palmira Piedepalumbo, 2023. "How Smart Technologies Affect the Decision-Making and Control System of Food and Beverage Companies—A Case Study," Sustainability, MDPI, vol. 15(5), pages 1-21, February.
    16. 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.
    17. 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).
    18. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
    19. Kevin Morrell, 2008. "The Narrative of ‘Evidence Based’ Management: A Polemic," Journal of Management Studies, Wiley Blackwell, vol. 45(3), pages 613-635, May.
    20. Gernot Grabher & Erwin van Tuijl, 2020. "Uber-production: From global networks to digital platforms," Environment and Planning A, , vol. 52(5), pages 1005-1016, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jmgtgv:v:27:y:2023:i:3:d:10.1007_s10997-022-09626-9. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.