Data analytics by management accountants

Gary Spraakman, Cristobal Sanchez-Rodriguez and Carol Anne Tuck-Riggs

Qualitative Research in Accounting & Management, 2020, vol. 18, issue 1, 127-147

Abstract: Purpose - This paper aims to understand how the tasks of management accountants (MA) are affected by data analytics (DA). Design/methodology/approach - A qualitative methodology was deemed most appropriate given the exploratory nature of the research questions (RQ). In total, 10 open-ended interview questions were used to gather the evidence. The case study design was inductive, yielding rich data from 29 respondents representing 20 different organizations. Findings - Answers were provided to three interrelatedRQs about the use of DA by MA, namely, what are their responsibilities? How does this work support inference, prediction and assurance? And how can they ensure insights from DA can be turned into decisions that add value? The findings also indicate that MA have not taken charge of the data analytic opportunities and at present, their activities remain largely focused on descriptive and financial data analysis rather than more complex activities using external data, operational data and modeling. Research limitations/implications - The limitation of this research is that it is based on a relatively small, geographically restricted sample (20 organizations in south-central Canada) as well by interviews that were only 60 min in duration. Practical implications - Provides a base for the existing practice of management accounting with DA. Social implications - Explains the social relationship between DA and management accounting. Originality/value - Documented and explained the extent of actual DA use by MA.

Keywords: Qualitative research; Data analytics; Canada; Information technology; Management accounting (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:qram-11-2019-0122

DOI: 10.1108/QRAM-11-2019-0122

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