Trends of Digital Innovation Applied to Accounting Information and Management Control Systems

Abstract

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Digital data and management accounting: why we need to rethink research methods

“…Digitalisation within firms has created very large quantities of data which are continuing to grow at an accelerating pace whilst also becoming more diverse in form making big data forever bigger, wider and more rapidly growing. Accounting academics have in this light recognised and highlighted the many accounting investigation possibilities where datafication prevails or is growing (Applebaum et al 2017a; Cockcroft and Russell 2018;Gepp et al 2018;Mancini et al 2017;Moll and Yigitbasioglu 2019;Raffoni et al 2018;Salijeni et al 2019;Vasarhelyi et al 2015;Warren et al 2015).…”

Digitalization and the Challenges for the Accounting Profession

“…Digitalization implies a different philosophy in the way in which companies are managing and conducting their business, processes and activities (Mancini et al, 2017). According to Mancini (2016), keywords that characterise the philosophy of digital technology are ubiquity, openness and sharing.…”

“…Related to accounting and information systems, the most significant impact of the development of information technology is the impact on data management, or how companies manage data processing in order to get reliable information (Mancini et al, 2017).…”

“…Digital technology has an impact on the strategic and competitive aims of the company, but also it affects on the business models, competitive advantages as well as on company's approach to the market. Also, there is a significant influence of digital technology on the accounting information and management control systems (Mancini et al, 2017). Accounting rules and principles have been established for many years and they do not change over time.…”

An Accounting And Finance System In The Digital Economy

“…Digitization of information requires additional research, especially in the field of accounting information and management control systems. The reason for this is the insufficient study of the potential capabilities, advantages and disadvantages of digital technology (Mancini, Lamboglia, Castellano, & Corsi, 2017). As a result, the development of financial accounting, financial reporting and financial analysis in the digital economy are the subject of an active scientific discussion by T.P.…”