IDEAS home Printed from https://ideas.repec.org/p/ehl/lserod/129175.html

What happens at the interface of digitalisation and accounting?

Author

Listed:
  • Bhimani, Alnoor
  • Cinquini, Lino
  • Malmi, Teemu

Abstract

Organisations adopting digital technologies are seeing alterations in the structure and nature of data they track and process. Within this landscape of change, accounting systems tend to focus on the collection and aggregation of financial transaction data and the provision of quantitative and non-financial information to support decision-making processes. Evidence is, however, emerging that accounting controls and financial reporting are being reshaped in digitalising environments. We consider a number of accounting issues tied to the intersection of digitalisation and organisational processes highlighting the control implications of these changes. We identify related research possibilities and discuss the value of methodological pluralism in studying accounting in digitalising contexts.

Suggested Citation

  • Bhimani, Alnoor & Cinquini, Lino & Malmi, Teemu, 2026. "What happens at the interface of digitalisation and accounting?," LSE Research Online Documents on Economics 129175, London School of Economics and Political Science, LSE Library.
    • Handle: RePEc:ehl:lserod:129175
    as

    Download full text from publisher

    File URL: https://researchonline.lse.ac.uk/id/eprint/129175/
    File Function: Open access version.
    Download Restriction: no
    ---><---

    More about this item

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

    Statistics

    Access and download statistics

    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:ehl:lserod:129175. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: LSERO Manager (email available below). General contact details of provider: https://edirc.repec.org/data/lsepsuk.html .

    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.