Evaluating the influencing factors and effects of the digitalization of management control

Jochen Fähndrich and Burkhard Pedell

Journal of Accounting & Organizational Change, 2024, vol. 21, issue 2, 278-311

Abstract: Purpose - This study aims to investigate the influences on the digitalization of management control and the effects of this digitalization on management control tasks performed, management control instruments used and the organization of management control. Design/methodology/approach - This empirical analysis is based on a survey of 189 management accountants and managers responsible for management control in Germany, Austria and Switzerland. Logistic regression analyses were used to test the investigated effects. Findings - This study finds that digital competencies, standardization of processes and data management contribute to the digitalization of management control. This study further finds that digitalization significantly increases the coverage of strategic and operational management control tasks and the use of operational management control instruments but not of strategic instruments. Originality - This study investigates the influence of digitalization in management control on strategic and operational management control tasks, instruments and organizations. In contrast, prior research has focused on single aspects of management control or analyzed the impact on the entire company. This is also the first study, to the best of the authors’ knowledge, to systematically identify potential influences on the digitalization of management control and analyze them empirically.

Keywords: Management control; Management accounting; Digitalization; Survey; Influencing factors; Effects of digitalization; Company size; Ownership structure; Industry (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-07-2023-0125

DOI: 10.1108/JAOC-07-2023-0125

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