Digitalisation in Management Accounting and Control
Digitalisation is defined as the use of digital technologies that influence organisations’ routines, practices and roles (Volkoff, O. et al., 2007). Part of digitalisation is the need to review existing strategies and ways of working, including how to control and account for an organisation’s resources. Accounting and control researchers already initiated studies on how digitalisation can influence management control and accounting (Knudsen, 2020) but qualitative empirical studies addressing the digitalisation and accounting interface remain scarce (Möller et al., 2020; Bhimani, 2020).
The aim of this Special Issue is on the relationship between digitalisation and changes in organisations’ inner workings; notably the digitalisation of the micro-foundations of work, the shifts in patterns and configurations of intra- and interfirm collaboration because of their digitalisation, and the enabling of digitalised structures, routines, and mechanisms of coordination and governance.
A special emphasis is placed on approaches that have either advanced on existing pre-Covid theoretical insights, conceptual approaches, and technical tools, or proven themselves of relevance following the Covid years of ‘lived experience’ and experimentation with digitalisation. The Covid-pandemic has forced organisations to test in real-time what does and does not work, and in the process provided (and, in many cases, still is providing) a massive pool of empirical data from which to draw on in assessing the relevance, reinvention, or stability of Management Accounting and Control Systems (MACS) instruments, logics, and theorising.
List of topic areas
- Digital integrations and transformations of information and communication processes across the Covid timeline (pre, during, after); for example, how has Covid contributed to the already ongoing digital transformation of MACS? Which novel coordination mode and sense-making patterns emerged?
- Digitalization opens up avenues for the distillation/curation of (big) data to visualise and construct new realities in organizational settings. For example, how do organisations cope with or make sense of the potential information overload and (alternative) reality construction?
- The transformation in the roles and professional identity of the MACS function because of digitalisation efforts.
- Changes and transformations within the design and/or use of the MACS toolkit, including mergers and integrations with digitalisation efforts deployed in other resource functions such as HRM, knowledge management, or supply chain management.
- Specific digitalisation efforts acting as cues for management control changes; for example, can novel patterns of collaboration be identified that lead to commensurate patterns of coordination and decision-making?
- Communication and reporting designs aligned with post-Covid management control and/or collaboration patterns; for example, the displacement of hierarchical controls by alternative approaches towards managing uncertainty, developing stewardship, and engaging in networked interaction.
- Digital transformation and workforce management, workforce resilience, and new work arrangements, such as precarious work and working-from-home (WFH);
- New formats, frameworks, and interpretations of digitalised accountability and responsibility patterns; for example, has conventional responsibility accounting transitioned into novel frameworks of accountability?
- The influence of business, competitive, or organisational context on the enabling use, and configuration of digital technologies on accounting, control, and governance systems, broadly defined.
Submissions are made using ScholarOne Manuscripts. Registration and access are available at: https://mc.manuscriptcentral.com/qram
Author guidelines must be strictly followed. Please see: https://www.emeraldgrouppublishing.com/journal/qram#author-guidelines
Authors should select (from the drop-down menu) the special issue title at the appropriate step in the submission process, i.e. in response to “Please select the issue you are submitting to”.
Submitted articles must not have been previously published, nor should they be under consideration for publication anywhere else, while under review for this journal.
- Opening date for manuscripts submissions: 01/08/2023
- Closing date for manuscripts submission: 01/12/2023
- Closing date for abstract submission: 01/04/2023
Email for submissions: [email protected]