Digital technologies and the evolution of the management accounting profession: a grounded theory literature review

Daria Arkhipova, Marco Montemari, Chiara Mio and Stefano Marasca

Meditari Accountancy Research, 2024, vol. 32, issue 7, 35-64

Abstract: Purpose - This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research. Design/methodology/approach - The authors adopted a grounded theory literature review method (Wolfswinkelet al., 2013) to achieve the study’s aims. Findings - The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme. Originality/value - Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

Keywords: Digital technologies; Digital transition; Management accounting profession; Management accountant; Literature review (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-07-2023-2097

DOI: 10.1108/MEDAR-07-2023-2097

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