Digitalisation is having profound effects on how enterprises function particularly in the production and analysis of big data as part of control systems. In relation to management accounting systems, there is widespread documentation that their design and modes of operation are influenced by social, institutional, and other organisational factors and that in different contexts, they deal with much more than just economic information or quantified metrics. Accounting scholars have since come to regard economic information as just a subset of information relevant to decision making. It concludes by highlighting the necessity, where digitalisation exists, to question modes of posing questions and to reconsider the applicability of methodological precepts deployed by management accounting researchers to date.įifty years ago, the American Accounting Association defined accounting as: “The process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of the information” (AAA 1966, p. It considers why digitalisation impacts methodological precepts, identifies how descriptive and explanatory modes of questioning which management accountants have conventionally opted for need rethinking, discusses ways in which digital data characteristics alter what can be drawn from empirical studies, and points to the potential offered within digitalised settings for methodological advance. This paper seeks to explore the continued applicability of conventional methodological thinking when carrying out investigations within digital data environments to inform management accounting studies. But whilst social scientists interested in organisational issues are starting to question conventional methodological approaches to the study of contexts where digital data forms are drawn upon, little such concern has been voiced in the management accounting literature. Its impact on accounting research is growing as the rise of the internet, mobile technologies and digital economy tools generate depth, breadth and variety of data that far exceed what researchers have had access to in the past. Digitalisation is having profound effects on how enterprises function.
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