What happens at the interface of digitalisation and accounting?

Alnoor Bhimani, Lino Cinquini and Teemu Malmi

LSE Research Online Documents on Economics from London School of Economics and Political Science, LSE Library

Abstract: Organisations adopting digital technologies are seeing alterations in the structure and nature of data they track and process. Within this landscape of change, accounting systems tend to focus on the collection and aggregation of financial transaction data and the provision of quantitative and non-financial information to support decision-making processes. Evidence is, however, emerging that accounting controls and financial reporting are being reshaped in digitalising environments. We consider a number of accounting issues tied to the intersection of digitalisation and organisational processes highlighting the control implications of these changes. We identify related research possibilities and discuss the value of methodological pluralism in studying accounting in digitalising contexts.

JEL-codes: M41 O33 (search for similar items in EconPapers)
Pages: 9 pages
Date: 2026-03-31
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Published in British Accounting Review, 31, March, 2026, 58(2). ISSN: 0890-8389

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