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Digital data and management accounting: why we need to rethink research methods

Citations

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Cited by:

  1. Anca Antoaneta Vărzaru, 2022. "Assessing Digital Transformation of Cost Accounting Tools in Healthcare," IJERPH, MDPI, vol. 19(23), pages 1-18, November.
  2. 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.
  3. Iryna Kravchenko, 2022. "Implementation of Digital Economy Tools in Statistical Analysis, Accounting and Audit," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 12-20, September.
  4. Mariem Amedjar & Leila El Gnaoui, 2026. "The impact of the integration of Big Data and Artificial Intelligence in Management Control: Systematic Literature Review [L'impact de l'intégration du Big Data et de l'Intelligence Artificielle dans le ‎Contrôle de Gestion : Revue Systématique de," Post-Print hal-05504260, HAL.
  5. Francesca Culasso & Elisa Giacosa & Edoardo Crocco & Daniele Giordino, 2023. "Modern day Management Accountants: A latent Dirichlet allocation investigation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 11-36.
  6. Giorgio Gotti, 2024. "Discussion of ?Rethinking the academic accounting research model?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2024(1), pages 23-26.
  7. 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.
  8. 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.
  9. Lassila, Erkki M., 2022. "“Free”-to-play game: Governing the everyday life of digital popular culture," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
  10. Viktorija Varaniūtė & Ineta Žičkutė & Akvilė Žandaravičiūtė, 2022. "The Changing Role of Management Accounting in Product Development: Directions to Digitalization, Sustainability, and Circularity," Sustainability, MDPI, vol. 14(8), pages 1-17, April.
  11. repec:bcp:journl:v:10:y:2026:i:2:p:5440-5469 is not listed on IDEAS
  12. 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.
  13. Pantazi Anca Alexandra & Coman Elena Liliana, 2022. "Analysis of financial reporting in terms of costs for decision-making," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 11(2), pages 9-24, Decembrie.
  14. Knudsen, Dan-Richard & Catasús, Bino & Kaarbøe, Katarina, 2025. "Epistemic control: A case study on managing relevance in a data-driven organization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 102(C).
  15. LOGHIN Raluca & FLEACĂ Bogdan, 2026. "From Digital Tools to Decision Instruments: A Triad-Based Framework for Management Digitalization," Proceedings of the International Conference on Business Excellence, Paradigm, vol. 20(1), pages 1910-1921.
  16. 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.
  17. Wanderley, Claudio de Araujo & Horton, Kate E., 2026. "Digitalization tensions in the management accounting profession: Boundary work responses and their consequences," The British Accounting Review, Elsevier, vol. 58(2).
  18. Sinziana-Maria Rindasu & Ioan Dan Topor & Liliana Ionescu-Feleaga, 2023. "The Evolution of Management Accountants' Digital Skills in Industry 4.0: A Qualitative Approach," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 38-48, March.
  19. Zoi Zografou, 2024. "The Contribution of Managerial Accounting Tools to the Operation of Businesses: Case Study of BIOKARPET S.A," Economics Working Papers 2024-02, University of South Bohemia in Ceske Budejovice, Faculty of Economics, revised 29 Apr 2024.
  20. 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.
  21. Olga Pilipczuk, 2020. "Toward Cognitive Management Accounting," Sustainability, MDPI, vol. 12(12), pages 1-22, June.
  22. Minna Saunila & Mina Nasiri & Juhani Ukko & Luca Gastaldi, 2025. "Managing Social Sustainability With IoT Implementation: An Industry 5.0 Perspective," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(4), pages 5327-5335, August.
  23. 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).
  24. Masibulele Phesa & Mabutho Sibanda & Zamanguni Hariatah Gumede, 2024. "Assuring the chairperson’s statement in the integrated report An auditing framework to curb the use of impression management in corporate reporting," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 13(5), pages 663-683, July.
  25. Abbas, Khalid, 2026. "Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research," The British Accounting Review, Elsevier, vol. 58(2).
  26. repec:sdb:social:v:11:y:2022:i:2:p:1-15 is not listed on IDEAS
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