The role of digital transformation in enabling continuous accounting and the effects on intellectual capital: the case of Oracle

Maria Federica Izzo, Marco Fasan and Riccardo Tiscini

Meditari Accountancy Research, 2021, vol. 30, issue 4, 1007-1026

Abstract: Purpose - This paper aims to explore the role played by digital transformation (DT) in enabling continuous accounting (CA) and its impacts on intellectual capital (IC). In so doing, the paper provides momentum for the emerging trends of the DT movement in the field of accounting. Design/methodology/approach - The analysis relies on the exploratory case study of Oracle, a multinational computer technology corporation that is constantly involved in DT processes. Data sources include semi-structured interviews and internal documentation. Findings - The paper shows how CA is facilitated by DT, a process that allows collaborative relationships, learning and transparency. These activities contribute to IC empowerment through three main mechanisms: empowerment through dialogue, empowerment through learning and increased reliability of data. Practical implications - The findings have practical implications by showing how DT applied to accounting provides a highly transparent way to collect, manage and analyze financial data, freeing time for high-value activities, optimizing decision-making processes and increasing IC. Originality/value - DT and digital technologies have created new opportunities for companies – worldwide – to elaborate and communicate accounting information. The originality of this research derives from connecting DT to the relatively innovative topic of CA.

Keywords: Intellectual capital; Digital transformation; Continuous accounting; Continuous reporting (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-02-2021-1212

DOI: 10.1108/MEDAR-02-2021-1212

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