Digitalization in management accounting and control: an editorial

Klaus Möller, Utz Schäffer () and Frank Verbeeten
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Klaus Möller: University of St. Gallen
Utz Schäffer: WHU - Otto Beisheim School of Management
Frank Verbeeten: University of Amsterdam

Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 2020, vol. 31, issue 1, No 1, 8 pages

Abstract: Abstract Digitalization has the potential to disrupt the management accounting domain. It may not only affect the digital landscape of the organization and the associated business models, but also management accounting and control practices as well as the role of the controller. This editorial discusses these developments by introducing the concept of digitalization and describing its impact on the field of management accounting and control.

Keywords: Digitalization; Management accounting; Controller roles; Future of finance (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (14)

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DOI: 10.1007/s00187-020-00300-5

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