Digitalization in management accounting and control: an editorial

Klaus Möller, Utz Schäffer*, Frank Verbeeten

*Corresponding author for this work

Research output: Contribution to journalEditorialAcademicpeer-review

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.

Original languageEnglish
Pages (from-to)1-8
Number of pages8
JournalJournal of Management Control
Volume31
Issue number1-2
DOIs
Publication statusPublished - 1 Apr 2020
Externally publishedYes

Bibliographical note

Publisher Copyright:
© 2020, The Author(s).

Keywords

  • Controller roles
  • Digitalization
  • Future of finance
  • Management accounting

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