Fähnd ich, Jochen
A icle — Published Ve sion
A li e a u e e iew on he impac o digi alisa ion on
managemen con ol
Jou nal o Managemen Con ol
P o ided in Coope a ion wi h:
Sp inge Na u e
Sugges ed Ci a ion: Fähnd ich, Jochen (2022) : A li e a u e e iew on he impac o digi alisa ion
on managemen con ol, Jou nal o Managemen Con ol, ISSN 2191-477X, Sp inge , Be lin,
Heidelbe g, Vol. 34, Iss. 1, pp. 9-65,
h ps://doi.o g/10.1007/s00187-022-00349-4
This Ve sion is a ailable a :
h ps://hdl.handle.ne /10419/312495
S anda d-Nu zungsbedingungen:
Die Dokumen e au EconS o dü en zu eigenen wissenscha lichen
Zwecken und zum P i a geb auch gespeiche und kopie we den.
Sie dü en die Dokumen e nich ü ö en liche ode komme zielle
Zwecke e iel äl igen, ö en lich auss ellen, ö en lich zugänglich
machen, e eiben ode ande wei ig nu zen.
So e n die Ve asse die Dokumen e un e Open-Con en -Lizenzen
(insbesonde e CC-Lizenzen) zu Ve ügung ges ell haben soll en,
gel en abweichend on diesen Nu zungsbedingungen die in de do
genann en Lizenz gewäh en Nu zungs ech e.
Te ms o use:
Documen s in EconS o may be sa ed and copied o you pe sonal
and schola ly pu poses.
You a e no o copy documen s o public o comme cial pu poses, o
exhibi he documen s publicly, o make hem publicly a ailable on he
in e ne , o o dis ibu e o o he wise use he documen s in public.
I he documen s ha e been made a ailable unde an Open Con en
Licence (especially C ea i e Commons Licences), you may exe cise
u he usage igh s as speci ied in he indica ed licence.
h ps://c ea i ecommons.o g/licenses/by/4.0/
Vol.:(0123456789)
Jou nal o Managemen Con ol (2023) 34:9–65
h ps://doi.o g/10.1007/s00187-022-00349-4
1 3
ORIGINAL PAPER
A li e a u e e iew on heimpac o digi alisa ion
onmanagemen con ol
JochenFähnd ich1
Accep ed: 28 Oc obe 2022 / Published online: 29 No embe 2022
© The Au ho (s) 2022
Abs ac
Digi alisa ion a ec s managemen con ol (MC). I leads o changes in he way MC
ac i i ies a e o ganised, pe o med and analysed. Companies o all indus ies, loca-
ions and sizes ha e o adap hei MC o digi al ci cums ances, s a ing wi h he
unde s anding and delimi a ion o MC asks, h ough he modi ied applica ion o
MC ins umen s and he conside a ion o beha iou al aspec s o MC, o he o gan-
isa ion o he MC unc ion wi hin he company. This pape p esen s a sys ema ic
e iew o he li e a u e acco ding o T an ield e al. (B J Manag 14:207–222, 2003),
ocusing on he impac o digi alisa ion on MC. A comp ehensi e o e iew o scien-
i ic li e a u e is p o ided by e iewing 166 highly a ed accoun ing jou nals (based
on mul iple in e na ional jou nal a ings) and analysing 116 a icles om Janua y
2000 o Augus 2022. Based on he MC amewo k de eloped by Guen he (J Manag
Con ol 23:269–290, 2013), he iden i ied s udies a e ca ego ised in o he ollow-
ing esea ch dimensions: asks, ins umen s, o ganisa ion and beha iou al aspec s.
Mul iple s udies highligh he con inuous de elopmen o he MC unc ion unde
he impac o digi alisa ion, including he ex ension o MC asks, he adap a ion o
exis ing MC ins umen s and c ea ion o new MC ins umen s, posi i e and nega-
i e beha iou al aspec s o digi alisa ion on MC and he es ablishmen o new MC
o ganisa ion models. In addi ion o he quali a i e con en analysis, his li e a u e
e iew also includes an analysis o he me hods applied and illus a es hei changes
o e ime. This s udy e eals esea ch gaps in ela ion o he cu en MC esea ch
and p esen s po en ial s a ing poin s o u u e esea ch.
Keywo ds Digi alisa ion· Managemen con ol· Managemen accoun ing·
Con olling· Li e a u e e iew· C89· D02· M40
JEL Classi ica ion C89· D02· M40
* Jochen Fähnd ich
jochen. aehnd [email protected] u ga .de
1 Uni e si y o S u ga Facul y 10 Economics andSocial Sciences, Uni e si a S u ga ,
Fakul a 10 Wi scha s- und Sozialwissenscha en, S u ga , Ge many
10
J.Fähnd ich
1 3
1 In oduc ion
Digi alisa ion is changing wo kplaces and wo k lows wi hin MC (Bhimani, 2020;
Lei ne -Hane sede e al., 2021; Qua one, 2016). Howe e , changes based on
digi al echnologies like en e p ise esou ce planning sys ems (ERP sys ems)
o a i icial in elligence a e no new (Yousse & Mahama, 2021). They a e pa
o ongoing ansi ion p ocess wi hin MC (Lei ne -Hane sede e al., 2021). P e-
limina y s udies ha e desc ibed he po en ials and isks o digi alisa ion and i s
impac on he design o he MC unc ion (T uan e al., 2021). Agains his back-
g ound, manage s s a ed o adap MC o he de elopmen s b ough by digi alisa-
ion (Wol e al., 2020). Howe e , i is necessa y o highligh ha he digi alisa-
ion o he MC unc ion can be cha ac e ised wi h a high ac o o unce ain y
due o he complexi y o digi alisa ion along wi h i s enable s and echnologies
(Knudsen, 2020). As a esul , companies a e s uggling o ind he igh app oach
o cope wi h he de elopmen o he managemen accoun an ole and he in o-
duc ion o new echnologies (Wol e al., 2020).
F om a managemen ’s pe spec i e, i is c i ical o o e come unce ain ies o
imp o e he unde s anding o he impac o digi alisa ion on a company (Haus-
be g e al., 2019). The ask o desc ibing he impac o digi alisa ion on di e en
ields o MC (e.g. design o he MC unc ion, MC oles, o ganisa ion o MC)
ecei ed inc easing a en ion in MC esea ch (Nielsen, 2022). O e he yea s,
digi alisa ion in MC has been s udied om many di e en angles using di e -
en heo ies such as unc ionalis , beha iou al ela ions, ins i u ional heo ies,
ac o ne wo k heo ies, in e p e i e and c i ical pe spec i es (Nielsen, 2022). This
has been done using a a ie y o di e en me hodologies such as ield s udies,
a chi al s udies, expe imen al s udies and heo e ical discussions (Nielsen, 2022).
Howe e , only ew esea ch esul s ha e e e been used in he p ac ical wo ld
despi e he ac ha MC can be cha ac e ised as a p ac ical ield ha cons an ly
aces new challenges om he business wo ld (Me chan , 2012). The con ibu ion
o new heo ies is no enough. In ac , p ac ice-o ien ed publica ions s eng hen
he link be ween science and p ac ice (Me chan , 2012). C i ics om p ac ice-o i-
en ed esea ch a gue ha esea ch on he impac o echnology on MC is needed,
as echnology and hus i s impac on MC is dynamic (Knudsen, 2020). O he
esea che s ha e speci ically asked o mo e s udies on he ela ionship be ween
digi alisa ion and MC (A naboldi e al., 2017; Knudsen, 2020; Payne, 2014). This
leads o he i s esea ch ques ion o his li e a u e e iew.
Resea ch ques ion 1: How does digi alisa ion in luence MC?
This s udy aims a s uc u ing exis ing esea ch, iden i ying majo cu en ends
and o e ing an o e iew o ecen esea ch opics. This will be sol ed using a sys-
ema ic li e a u e e iew (Siddaway e al., 2019). A anspa en , ep oducible p o-
cess is used o analysing and s uc u ing he as , he e ogeneous li e a u e on
digi al ans o ma ion (Siddaway e al., 2019). Fo his deduc i e li e a u e e iew,
he guidelines o T an ield e al. (2003) and he ecommenda ions o Denye e al.
(2008) we e ollowed o ensu e high-quali y o he esea ch.
11
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
The sys ema ic li e a u e e iew is p esen ed in o de o un a el how digi alisa ion
in luences MC. The e iew includes ma e ial published in enowned and es ablished
jou nals om Janua y 2000 o Augus 2022. To analyse he a icles, a modi ied e -
sion o an analy ical amewo k p o ided by Guen he (2013) was used. Guen he
(2013) conduc ed an analysis and compa ison o a ious MC amewo ks. The use
o a amewo k ha condenses se e al es ablished MC amewo ks enables a collec-
ion, analysis and compa ison o he li e a u e on digi alisa ion o MC. Mo e spe-
ci ic, he pape analyses he impac o digi alisa ion on MC asks, MC ins umen s,
MC o ganisa ion and beha iou al aspec s o MC. Fu he , his pape con ibu es o
he li e a u e on digi alisa ion in MC by cla i ying he unde s anding o digi alisa-
ion since a uni o m unde s anding o he e m digi alisa ion is lacking (Knudsen,
2020). I can be elabo a ed ha digi alisa ion does no necessa ily ep esen a sud-
den pa adigm shi . Ins ead, he de elopmen o new echnologies based on di e en
enable s has a p o ound social and echnical implica ion o MC and managemen
accoun an s.
As desc ibed, he aim o his pape is o p o ide a comp ehensi e pic u e o he
cu en s a e o esea ch on he opic, paying pa icula a en ion o he speci ics in
MC. The in es iga ed opics a e summa ised and compa ed o esea ch me hods and
applied heo ies in compa able esea ch. This esul s in a con ibu ion o bo h sci-
en i ic and p ac ical discou se. Fi s , his pape summa ises he impac o digi alisa-
ion on MC and compa es ecen scien i ic esea ch. Top jou nals o gene al busi-
ness adminis a ion as well as accoun ing jou nals including MC jou nals ha e been
e iewed. The analysis shows how he elemen s o MC based on he MC amewo k
by Guen he (2013) a e e alua ed o e ime. Fu he , a emp s ha e been made o
p o ide some guidance o u u e esea ch and u u e ac i i ies o companies. The
esul s also p o ide implica ions o a possible digi alisa ion o indi idual compa-
nies since adap ing a p ac ical-o ien ed amewo k ha summa ises basic ame-
wo ks ha we e used in he educa ion o many manage s and managemen accoun -
an s. Based on he indings o his li e a u e e iew, he second esea ch ques ion
in ol es po en ial a enues o u u e esea ch on digi alisa ion on MC.
Resea ch ques ion 2: Wha a e po en ial a enues o u u e esea ch on he
digi alisa ion o MC?
The emainde o his pape is s uc u ed as ollows. The nex sec ion desc ibes
he heo e ical backg ound by explaining he used amewo k. The me hodology
o his li e a u e e iew will be p esen ed in Sec .3. Sec ion4 p o ides he esul s
o his pape . A discussion o he esul s and sugges ions o u u e esea ch ol-
lows wi hin Sec .5. A he end o he li e a u e e iew, a conclusion is p esen ed in
Sec .6.
2 Theo e ical backg ound
2.1 Theo e ical backg ound ondigi alisa ion
Digi alisa ion is leading o new business models ha will dis up he cu en com-
pany landscape (Vi ale e al., 2020). By exploi ing he ad an ages o digi alisa ion
12
J.Fähnd ich
1 3
oppo uni ies, companies o all sizes will be able o imp o e hei alue c ea ion
p ocess (Vi ale e al., 2020). When de ining digi alisa ion, i is necessa y o de ine
digi isa ion as well, as bo h e ms a e o en used as synonyms (Knudsen, 2020).
Howe e , bo h e ms desc ibe di e en aspec s inside and ou side o a company’s
en i onmen and hus should no be con used wi h each o he (Schallmo & Wil-
liams, 2018).
Digi isa ion e e s o he echnical p ocess o encoding analogue in o ma ion
in o a digi al o ma , which makes he digi ised con en p og ammable, add essable,
aceable and communicable. One example o his is would be aking a pho og aph
and u ning i in o a digi al pho og aph (Schallmo & Williams, 2018). Acco ding
o Knudsen (2020), digi isa ion is a less comp ehensi e change han digi alisa ion.
“Companies should no simply u n analogue hings in o digi al a i ac s jus o ol-
low he cu en ends” (Schallmo & Williams, 2018, p.5).
Digi alisa ion o digi al ans o ma ion on he o he hand en ails a majo o gani-
sa ional shi ha is d i en by digi al echnologies as well as al e a ions in s a egy
and how business is conduc ed. Digi alisa ion is associa ed wi h impo an changes
ela ed o socio echnical s uc u es wi hin a company (Knudsen, 2020; Reis e al.,
2020). “Digi alisa ion means he use o digi al echnologies and o da a (digi ised
and na i ely digi al) in o de o c ea e e enue, imp o e business, eplace/ ans-
o m business p ocesses (no simply digi ising hem) and c ea e an en i onmen o
digi al business, whe eby digi al in o ma ion is a he co e” (Schallmo & Williams,
2018, p.6). Fo he pu pose o his a icle, he e m digi alisa ion is de ined as un-
damen al changes made o business ope a ions and business models based on newly
acqui ed knowledge gained ia alue-added digi isa ion ini ia i es.
Acco ding o B ennen and K eiss (2016), digi alisa ion is enabled by he use and
applica ion o digi al echnologies in con ex s o indi iduals, o ganisa ions o soci-
e y a la ge. Legne e al. (2017) lis enable s o digi alisa ion and hei bes -known
applica ions. This lis se es as he basis o an expanded de ini ion o digi alisa ion
ha is used o conduc his li e a u e e iew.
The i s wo enable s o digi alisa ion a e ‘social’ and ‘mobile’ (Legne e al.,
2017). I can be cha ac e ised by an inc eased digi al cus ome access (Reis e al.,
2020). Cus ome s use digi al pla o ms like web, mobile applica ions and social
channels o consume se ices, engage wi h b ands and comple e ansac ions (Reis
e al., 2020). The in e ne -o - hings as echnology behind he enable social and
mobile p o ides a digi al en i onmen whe e bo h cus ome and companies in e ac
in a digi al way. The blockchain echnology can also be lis ed wi hin he ‘social’
enable o digi alisa ion. The echnology uses a dis ibu ed da abase o ledge ha is
sha ed among he nodes o a compu e ne wo k and s o es in o ma ion elec onically
in a digi al o ma (Baka ich e al., 2020).
The hi d enable ha is lis ed by Legne e al. (2017) is ‘big da a’. Big da a is
used o cope wi h he inc eased complexi y in da a olume, da a a ie y and da a
eloci y (Al-H ayba & Albe i-Alh ayba , 2017). The e m big da a is used o de ine
he p ocess in which con en ional da a is p ocessed in o de o e ain da ase s ha
can be analysed and in e p e ed (Al-H ayba & Albe i-Alh ayba , 2017). Big da a
applica ions collec la ge, di e se se s o in o ma ion ha a e a ailable by digi al

13
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
in e ac ions be ween cus ome s and companies and s uc u e hose in e ac ions. In
he u he cou se o he da a analysis, he da a is now examined o ends.
‘Cloud’ is he nex enable men ioned by Legne e al. (2017). Technologies such
as cloud compu ing enable clien de ices o access da a and cloud applica ions o e
he in e ne om emo e physical se e s, da abases and compu e s (Ca lsson-Wall
e al., 2021). The access o he clien de ice o he cloud so wa e applica ion is
es ablished using an in e ne ne wo k connec ion as on -end (Ca lsson-Wall e al.,
2021). This ensu es access o da abases, se e s and compu e s om se e al use
e minals.
The i h enable o digi alisa ion is ‘sma ’ (Legne e al., 2017). I can be cha -
ac e ised by he use o business in elligence (BI) and business analy ics (BA). BI
le e ages so wa e and se ices o ans o m da a in o usable insigh s ha suppo
he decision-making p ocess wi hin a company (A naboldi e al., 2020). BI does no
only conside da a o he pas , bu also e alua es eal- ime da a o be able o make
immedia e imp o emen s in he quali y o he da a (Pe e s e al., 2016). BA di e s
om BI in he app oach, he use o he da a and he unde lying analy ical models
(Appelbaum e al., 2017). BA p edic s da a ends di ec ly based on da a mining
and he e alua ion o pas business ends (Appelbaum e al., 2017). The main ques-
ions asked when using BA a e – ‘Wha is likely o happen in he u u e?’ – and
– ‘Wha s eps a e necessa y o achie e he a ge s?’ (Appelbaum e al., 2017). The
in o ma ion gene a ed by BA applica ions a e p esen ed in eadable and unde s and-
able isualisa ions o u he decision-making p ocesses (Appelbaum e al., 2017).
A i icial in elligence (AI) is one o he mos ecen echnologies used o p omo e BI
and BA wi hin a company (Pe e s e al., 2016). AI can analyse da a se s and p esen
analy ical indings in epo s, summa ies, dashboa ds, g aphs, cha s and maps o
p o ide de ailed insigh s abou he s a e o he business (Pe e s e al., 2016).
In addi ion o he i e enable s men ioned, Legne e al. (2017) also de ine he
au oma ion o p ocesses as a co e ac o ha pushes he digi alisa ion. Robo ics and
machine lea ning can be de ined as wo o he main echnologies o he au oma ion
(Kokina & Blanche e, 2019; Ko honen e al., 2020). Such echnologies can be used
o au oma e s anda dised business p ocesses and le e age hei high scalabili y and
as p ocessing ime o educe cos s and inc ease he speed o business p ocesses
(Ko honen e al., 2020).
All enable s o digi alisa ion a e causing exis ing business models o company
p ocesses o be ques ioned (Legne e al., 2017). New business models a e eme ging
h ough he adop ion o new echnologies (Legne e al., 2017). As a esul , compa-
nies ha e o unde go a massi e socio- echnical ans o ma ion ha a ec s o ganisa-
ional s uc u es and s a egies (Legne e al., 2017). Fo he u he cou se o his
li e a u e e iew, he enable o digi alisa ion and he echnologies behind he ena-
ble will be included in o he analysis o he impac digi alisa ion has on MC.
2.2 Theo e ical backg ound onMC
This li e a u e e iew ocuses on MC as an in e nal co po a e unc ion. The ollow-
ing sec ion explains how he e m ‘managemen con ol’ eme ged in o de o gi e
14
J.Fähnd ich
1 3
insigh s in o i s o igins and u he suppo he unde s anding o he de elopmen o
he used esea ch amewo k.
The o igin o MC can be aced back o An hony (1965), who es ablished he
e m ‘managemen con ol’ independen ly o accoun ing and managemen . The
use o accoun ing in o ma ion was p io i ised o e echniques in o de o gene a e
and p epa e accoun ing in o ma ion in an e icien way (An hony, 1965). An hony
(1965) dis inguishes be ween s a egic planning ha comp ises he se ing o long-
e m s a egic a ge s o a company as well as he o mula ion o long- e m plans o
he en i e o ganisa ion, ope a ional con ol ha ensu es he e ec i i y and e iciency
o daily p ac ice and MC ha connec s s a egic planning and ope a ional con ol.
This connec ion is done by b eaking down o long- e m s a egic a ge s in o sho -
e m ope a ional objec i es and ac ions o he o ganisa ion (An hony, 1965). Thus,
MC is “ he p ocess by which manage s assu e ha esou ces a e ob ained and used
e ec i ely and e icien ly in he accomplishmen o he o ganiza ion’s objec i es”
(An hony, 1965, p.17). An hony’s wo k se ed as essen ial co ne s one o u he
amewo ks o e ime (e.g., Simons (1995), Me chan and Van de S ede (2007)).
Simons (1995) u he speci ies MC sys ems as o mal, ou ine-based sys ems ha
help o main ain o al e o ganisa ional ac i i ies and implemen ed his le e s o con-
ol amewo k. Focus o his amewo k is he execu ion o MC asks and p ocesses
and he add essing o p oblems wi hin an o ganisa ion (Simons, 1995). Chenhall
(2003) also conside s he sys ema ic use o MC h ough p ac ices such as budge ing
o p oduc cos ing and iews i as a b oade e m ha includes o he con ols such
as pe sonal and clan con ols. Me chan and Van de S ede (2007) emphasize ha
‘con ol’ can include ac o s such as s a egic de elopmen and lea ning p ocesses
which a e ypically beyond he scope o managemen accoun ing. This shows ha
in a b oade iew o MC, MC sys ems a e designed o enable an o ganisa ion o
adap o hei en i onmen . Fu he , MC sys ems enable o ganisa ions o deli e he
key esul s desi ed by s akeholde g oups and o keep o ganisa ions eliably on ack
(Me chan & Van de S ede, 2007, p.785).
The heo e ical ounda ion o MC concep ualisa ions in Ge man-speaking coun-
ies de eloped sepa a ed om Anglo-Ame ican s eams (Guen he , 2013). The
concep o MC (known as ‘con olling’ in Ge man-speaking coun ies) e e s o he
sys em heo y de eloped by Ul ich (1970) o managemen science (Guen he , 2013,
p.272). Sys ems such as MC sys ems a e o ganised en i ies o elemen s and c ea e
in e ac ions be ween o he elemen s such as planning and con ol sys ems o di e -
en depa men s. Guen he (2013) s a es ha his abs ac sys em de ini ion lea es
oom o how hese elemen s o p ocesses can be designed. “The o ganisa ional
design o con olling sys ems ollows he unc ional design as i s o all i is neces-
sa y o de e mine wha he con olling sys em should deli e in o de o de ine nex
how i should be o ganised wi hin he i m.” (Guen he , 2013, p.273). A company
can be sepa a ed in o wo sub-sys ems, he ope a ing sys em and he managemen
sys em (Guen he , 2013). The managemen sys em co e s he ask o s uc u ing and
coo dina ing he ope a ing sys em (see Webe and Schä e (2001) and Küppe e al.
(2013)). MC can be desc ibed as ‘cybe ne ic p ocess’ (Guen he , 2013), in which
MC suppo s he achie emen o he objec i es se by he managemen . Acco ding
15
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
o his, a MC sys em consis s o h ee p ocesses: planning, ealisa ion and moni o -
ing (Guen he , 2013).
The majo di e ence be ween Ge man and Anglo-Ame ican amewo ks is he
co po a e cul u e (Guen he , 2013). Anglo-Ame ican amewo ks we e d i en by
he use o exis ing accoun ing sys ems wi hin he o ganisa ion, “whe eas in Ge man-
speaking a eas, MC was domina ed by he de elopmen o adequa e ools and ins u-
men s o in o ma ion and decision suppo ” (Guen he , 2013, p.286). Fu he mo e,
he ime-ho izon in he Anglo-Ame ican wo ld is sho e due o he dominance o
capi al ma ke s, a la ge sha e o lis ed i ms and a s onge ocus on in e im esul s
and epo s (Guen he , 2013). This leads o a ce ain shi o asks as MC in he
Anglo-Ame ican wo ld also includes epo ing o ex e nal pa ies such as in es o s
o deb holde s and wo king wi h ax and go e nmen au ho i ies whe eas manage-
men accoun an s in Ge man-speaking coun ies ha e adi ionally no been espon-
sible o inancial accoun ing and epo ing (Guen he , 2013).
Ne e heless, he e a e some simila i ies be ween bo h Anglo-Ame ican MC
amewo ks and Ge man MC amewo ks. Bo h amewo ks a e his o ically based
on inancial and accoun ing-based app oaches and embed MC in a cybe ne ic p o-
cess (Guen he , 2013). The s a ing poin o all MC sys ems a e objec i es and he
s a egy o a company. MC in Anglo-Ame ican and in Ge man amewo ks akes a
wide iew and includes he coope a ion wi h o he unc ions such as HR o sales
(Guen he , 2013).
2.3 Elabo a ion o  esea ch amewo k
F amewo ks om he Anglo-Ame ican MC esea ch as well as amewo ks om
Ge man MC esea ch we e analysed and compa ed du ing he elabo a ion o he
esea ch amewo k o his sys ema ic li e a u e e iew. “As he Anglo-Ame ican
li e a u e […] domina es he […] empi ical managemen accoun ing esea ch, i is
no su p ise ha [Anglo-Ame ican] amewo ks a e widesp ead and used by manage-
men accoun ing schola s all o e he wo ld” (Guen he , 2013, p.270). Fo hese
easons, popula MC amewo ks we e analysed i s . S a ing wi h he undamen al
conside a ions by An hony (1965) and con inuing wi h he le e s o con ol ame-
wo k by Simons (1995) and he objec o con ol amewo k by Me chan and Van
de S ede (2007), he amewo ks ha e been analysed in e ms o hei gene alisabil-
i y and adap abili y o co e digi al in luences.
Howe e , i became appa en ha he amewo ks we e no sui able o his li -
e a u e e iew o di e en easons. Me chan and O ley (2006) c i icise An hony
(1965) o his sepa a ion o MC om s a egic and ope a ional con ol, he a oid-
ance o s a egic issues as well as he dis ega d o di e en ypes o ope a ional con-
ol. Howe e , he digi alisa ion is a s a egic issue ha has he po en ial o change
business models and leads o an inc easing in ol emen o employees in lowe hie -
a chical le els in o s a egic ac i i ies (Reis e al., 2020). Tessie and O ley (2012)
c i icise Simons (1995) o explici ly aking he poin o iew o manage s o he
le e s o con ol amewo k. As digi alisa ion e ec s employees beha iou and wo k
ou ines, i is also necessa y o conside he employees’ con ibu ion o he design
16
J.Fähnd ich
1 3
o he MC amewo k (Tessie & O ley, 2012, p.182). The con ibu ion o he MC
employees is men ioned wi hin he amewo k by Me chan and Van de S ede
(2007). Howe e , he amewo k is limi ed o asks o MC and he impac o he
con ols on he company. The ex en o which o ganisa ional changes due o ex e nal
in luences such as digi alisa ion a ec he s uc u e and o ganisa ion o MC is no
e lec ed in he amewo k.
Consequen ly, he need o a mo e con empo a y and b oade analy ical concep-
ualisa ion o MC became appa en . Guen he (2013) elabo a ed ha na ional cul-
u e has an impac on he design o MC sys ems. As Guen he (2013) s a es, “Ge -
man MC sys em concep ualisa ions o e such an in e es ing se ing o compa a i e
accoun ing esea ch [… and] has been b ough o he in e na ional agenda by di -
e en schola s” (Guen he , 2013, p.271). He u he ocused on he in eg a ion o
he Anglo-Ame ican communi y wi h Ge man-speaking concep s. The esul ing
MC amewo k is a summa y o Ge man-based MC esea ch and he compa ison o
Anglo-Ame ican MC amewo ks.
S a ing wi h MC asks as he sum o he in o ma ion suppo sys em, he ame-
wo k inc eases he po en ial span o MC asks wi h decision suppo , planning and
moni o ing as well as coo dina ion and a ionali y assu ance in o one se o MC
asks. The eason why hese unc ions and sys ems ha e been combined in o one
se o MC asks is ha he e a e di e en elabo a ions o MC asks wi hin he li -
e a u e (see Guen he (2013). The objec i e o his li e a u e e iew was o examine
he impac o digi alisa ion on MC asks, i espec i ely o he esea ch di ec ion. In
o he wo ds, he ex ension o he amewo k was in ended o p e en he exclusion o
a icles desc ibing he digi alisa ion o MC asks based on hei esea ch di ec ion.
Beside he con o e sies abou MC asks, he e is a s ong ag eemen in he li -
e a u e abou he necessi y o MC ins umen s ha a e also in luenced by digi ali-
sa ion (Guen he , 2013). MC sys ems in Ge man-speaking coun ies “ha e been
in ensi ely d i en by he de elopmen o me hods and ins umen s o imp o e he
managemen ’s decision-making” (Guen he , 2013, p.282). This depic s one o he
main di e ences be ween he amewo k and he Anglo-Ame ican MC heo ies.
In he Ge man-speaking a ea, MC was domina ed by he de elopmen o adequa e
ins umen s o he ul ilmen o MC asks such as p o ision o in o ma ion and
decision-making suppo (Guen he , 2013). The Anglo-Ame ican MC amewo ks
ocused mo e on di e en ypes o adop ion and use o he MC ins umen s by man-
agemen (Guen he , 2013). Howe e , since digi alisa ion has an impac on he de el-
opmen o MC ins umen s, i is i s necessa y o iden i y and e alua e he impac
and hen discuss he applicabili y o hese ins umen s.
In his u he elabo a ions, Guen he (2013) no es ha MC is only success ul as
a co po a e unc ion i i is in eg a ed in o co po a e p ocesses. In ecen amewo k
discussions by Guen he (2013) and Küppe e al. (2013), he in e aces wi h o he
subsys ems o he o ganisa ion such as p ocu emen , p oduc ion, sales, HR o IT a e
an explici ocus. MC concep s a e expanded om ha ing pu ely an in o ma ion and
coo dina ion ocus o ha ing holis ic MCs o he o ganisa ion (Guen he , 2013).
The design o incen i e sys ems and a ge ag eemen s equi es a coope a ion wi h
he HR unc ion ha is based on he e alua ion o inancial and non- inancial pe -
o mance indica o s (Guen he , 2013). Due o he changes o he MC o ganisa ion
23
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
be ween 2011 and 2022, 95 o he 116 iden i ied a icles (82%) we e published. The
ocus o he a icles swi ched om o ganisa ional opics in he ea ly phase o publi-
ca ion wa e wo o he digi alisa ion o MC ins umen s in ecen yea s. A possible
explana ion is ha digi alisa ion encou aged a discussion o he o ganisa ional adap-
a ion o MC, especially a e he in luence o he global economic c isis. Conside -
ing he published e ec s o digi alisa ion on MC asks and ins umen s, he p ima y
objec i e o academic esea ch in ecen yea s has been o iden i y he e ec s digi-
alisa ion has on beha iou al aspec s o MC.
The impac o digi alisa ion on MC ins umen s has been analysed in 68 o he
e iewed a icles. MC asks we e analysed and discussed in 59 o he a icles. In
gene al, he e has been a s eady de elopmen o MC asks accele a ed by he inc eas-
ing compe i ion caused by globalisa ion (G e e e al., 2017). In con as , beha iou al
aspec s and o ganisa ional ancho ing o MC a e ep esen ed in ewe a icles. This is
illus a ed in Table1.
Mul iple alloca ions o esea ch clus e s o an a icle ha e been examined. Qua -
one (2016) o example discusses no only he in luence o digi alisa ion on MC
asks, bu also on MC o ganisa ion.
The conside a ion o he c oss able o all combined e e ences o esea ch clus-
e s in he a icles shows ha MC asks in pa icula we e equen ly conside ed
along wi h each ins umen , beha iou al aspec s and o ganisa ion, especially wi h
MC ins umen s (14 a icles). In con as , ins umen s we e o en analysed indi idu-
ally and documen ed in he a icles wi hou c oss- e e encing ano he esea ch clus-
e (17 a icles). In o al, 35 o he 116 a icles co e ed one esea ch clus e alone
(17 MC ins umen s, 9 MC asks, 6 MC o ganisa ion and 3 beha iou al aspec s).
The in luence o digi alisa ion on MC ins umen s and he e ec s on MC o ganisa-
ion we e less equen ly discussed oge he (6 a icles).
16 a icles co e ed h ee o he ou esea ch clus e s. 3 a icles encompassed MC
asks, MC ins umen s and MC o ganisa ion. 5 co e ed MC asks, MC ins umen s
and beha iou al aspec s. Respec i ely 4 a icles discussed he impac o digi alisa-
ion on MC asks, MC o ganisa ion and beha iou al aspec s o MC and MC ins u-
men s, MC o ganisa ion beha iou al aspec s o MC. All ou esea ch clus e s we e
discussed in he a icles o Bhimani and Willcocks (2014), Bu ns and Vai io (2001),
Table 1 Numbe o publica ions
on he in luence o digi alisa ion
on MC pe esea ch clus e and
ime pe iod (mul iple alloca ions
o esea ch clus e s o an a icle
a e possible)
Resea ch clus e Numbe o a icles in each publica ion
wa e
Wa e 1
(2001–2009)
Wa e 2
(2011–2022)
To al
Tasks 15 44 59
Ins umen s 10 58 68
O ganisa ion 13 39 52
Beha iou al aspec s 11 35 46
To al 49 176 –

24
J.Fähnd ich
1 3
Knudsen (2020), Mölle e al. (2020) and Rom and Rohde (2007). Table2 summa-
ises he indings.
The nex analysis has been pe o med in ega d o he ype o a icle. Table3
indica es ha 59 o he 116 a icles (50.9%) a e empi ical while 44 a icles (37.9%)
a e concep ual (discussion o heo e ical amewo k). Concep ual esea ch o ms
ep esen a ions o collec ions o heo e ical o p ac ical concep s o o ganise ideas
and esea ch di ec ions (Swanson & Che mack, 2013). This esea ch ype has been
u he di ided in o gene al discussions abou ce ain s udies o a phenomenon and
heo e ical amewo k. Fu he mo e, an analy ical desc ip ion o he esea ch abou
MC and he in luence o digi alisa ion has been obse ed in 11.2% o he examined
a icles (13 o 116 a icles). An analy ical a icle asce ains he meaning om ex s
Table 2 C oss able o esea ch
clus e co e ed in he a icles
(mul iple alloca ions o esea ch
clus e s o an a icle a e
possible)
Resea ch clus e Numbe o a icles
(1) (2) (3) (4)
Tasks (1) 9 14 8 10
Ins umen s (2) 14 17 13 6
O ganisa ion (3) 8 13 6 8
Beha iou al aspec s (4) 10 6 8 3
(1), (2), (3) 3 3 3
(1), (2), (4) 5 5 5
(1), (3), (4) 4 4 4
(2), (3), (4) 4 4 4
(1), (2), (3), (4) 6 6 6 6
To al 59 68 52 46
Table 3 Numbe and
pe cen ages o publica ions pe
a icle ype and publica ion
wa e
Resea ch ype Numbe o a icles | pe cen ages o all a icles |
pe cen ages pe wa e
Wa e 1 (2001–
2009)
Wa e 2 (2011–
2021)
To al
Analy ical 3 2.6 14.3 10 8.6 10.5 13 11.2
Concep ual 9 7.8 42.9 35 30.2 36.8 44 37.9
Discussion 5 4.3 23.8 23 19.8 24.2 28 24.1
Theo e ical 4 3.4 19.0 12 10.3 12.6 16 13.8
Empi ical 9 7.8 42.9 50 43.1 52.6 59 50.9
Expe imen 0 0.0 0.0 3 2.6 3.2 3 2.6
Field s udy 6 5.2 28.6 21 18.1 22.1 27 23.3
In e iew 1 0.9 4.8 11 9.5 11.6 12 10.3
Su ey 2 1.7 9.5 15 12.9 15.8 17 14.7
To al 21 18.1 100 95 81.9 100 116 100
25
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
o a ious o ma s (e.g., pic u es, audios o ideos) (Swanson & Che mack, 2013).
P e ious li e a u e e iews a e also conside ed as analy ical esea ch ypes.
Howe e , as desc ibed ea lie , empi ical esea ch was conduc ed in mos o he
a icles. Empi ical esea ch can be de ined as esea ch whe e conclusions a e d awn
om conc e ely e i iable e idence (Swanson & Che mack, 2013). This ype is
di ided in o expe imen s (i.e., he con olled collec ion o da a in which independen
a iables a e manipula ed o examine he e ec on dependen a iables (Swanson &
Che mack, 2013)), ield s udies (i.e., he p ac ical applica ion o he esea ch subjec
ma e (Lynham, 2002)), in e iews (i.e., he con olled collec ion o da a based on
se o open-ended ques ions (Dö inge , 2020)) and su eys ( he con olled collec ion
o da a g ounded in a p ede e mined se o closed ques ions (Dooley, 2002). Field
s udies as pa o empi ical esea ch we e men ioned in 27 a icles, ollowed by su -
eys (17 a icles), in e iews (12 a icles), and 3 expe imen s.
The dis ibu ion o a icle ypes wi hin he wo publica ion wa es demons a es
ha he p opo ion o empi ical s udies on publica ions inc eased in ecen yea s.
In publica ion wa e 1, 9 s udies ha e been concep ual and empi ical (42.9% wi hin
publica ion wa e 1). This a io changed in publica ion wa e 2 as 50 empi ical s ud-
ies (52.6%) and 35 concep ual s udies (36.8%) ha e been analysed in his li e a u e
e iew.
The quan i a i e obse a ions illus a ed in his chap e p o ide an insigh in o
scien i ic esea ch wi hin he las 22yea s. Digi alisa ion o he MC- unc ion has
been analysed using di e en esea ch me hodologies.
A u he analysis was made on he jou nals wi h he mos e iewed a icles.
Mo e han he hal o he e iewed a icles (62 o he 116 a icles) we e published in
ollowing i e jou nals:
• 20 a icles published in he Jou nal o Accoun ing In o ma ion Sys ems
• 15 a icles published in he Jou nal o Managemen Con ol
• 10 a icles published in In e na ional Jou nal o P oduc i i y and Pe o mance
Managemen
• 10 a icles published in Managemen Accoun ing Resea ch
• 7 a icles published in Accoun ing, O ganiza ions and Socie y
Appendix B shows a lis o a icles analysed in his li e a u e e iew. The able is
so ed by he publica ion yea and includes he au ho and yea , he i le and jou nal
in which he a icle was published as well as he me hod used.
4.3 Quali a i e con en analysis
The second pa o he analysis e e s o he hema ic con en o he a icles. In e -
e ence o he elabo a ed model o his e iew, he con en o his sec ion has been
s uc u ed in ollowing logic. The impac o digi alisa ion is analysed in ou sub-
chap e s, i.e., MC asks, MC ins umen s, MC o ganisa ion and beha iou al aspec s
o MC. Wi hin each sub-chap e , he i s pa ag aph con ains an explana ion o he
e ms. The second and he hi d pa ag aph con ain a summa y o he con en s o
26
J.Fähnd ich
1 3
wa e 1 and wa e 2. A b ie summa y o he mos impo an indings concludes each
sub-chap e .
4.3.1 The in luence o digi alisa ion onMC asks
Explana ion o he e m ‘MC ask’
MC se es as a sub-sys em o he managemen (Guen he , 2013). Pe de ini ion,
managemen accoun an s a e esponsible o suppo ing he managemen in plan-
ning, con ol and decision-making ac i i ies du ing he execu ion o s a egic and
ope a ional ac i i ies (Oes e eich e al., 2019). The suppo can be in e p e ed in
e ms o designing and main aining MC sys ems and dis ibu ing in o ma ion o
ele an s akeholde s (Oes e eich e  al., 2019). Thus, he asks o managemen
accoun an s a e conside ed b oade in scope and no only ela ed o accoun ing
issues (Oes e eich e al., 2019).
Guen he (2013) summa ises majo MC asks in his analysis and emphasises ha
a cen al ask o MC is o assess he in o ma ion needs o in o ma ion ecipien s and
achie e use - iendly p ocessing and ans e al o he o e ed in o ma ion (Guen he ,
2013, p.276). Fu he mo e, MC ocuses on suppo ing he managemen wi hin he
managemen decision p ocess. “Consequen ly [MC is] esponsible o eaching he
pe o mance a ge s o he i m and sys ema ically aligning he o ganisa ion wi h
he a ge s se p e iously” (Guen he , 2013, p. 277). Howe e , Guen he (2013)
desc ibes he co e o MC asks wi h he coo dina ion o he h ee sub-sys ems plan-
ning, moni o ing and in o ma ion suppo by c ea ing adequa e o ganisa ion s uc-
u es and assu ing a ionali y wi hin he whole company.
Di e en MC oles a e de i ed based on he asks ha a e co e ed by manage-
men accoun an s (Oes e eich e al., 2019). Yazdi a and Tsamenyi (2005) elabo-
a es ha he ‘business pa ne ’ ole can be de i ed om MC asks such as business
pe o mance e alua ion, implemen a ion o business s a egy o s a egic planning.
Fu he MC ole models we e de ined on he basis o all ac i i ies managemen
accoun an s pe o m such as he ole o he ‘bean coun e ’ o he ole o he ‘numbe
c unche ’ (Oes e eich e al., 2019; Yazdi a & Tsamenyi, 2005).
The analysis o se e al s udies esul ed in ollowing lis o asks ha a e assigned
o MC (in alphabe ical o de ): budge ing; business pe o mance e alua ion; coo di-
na ion o unc ional ac i i ies; cos / inancial con ol; da a managemen ; implemen a-
ion o business s a egy; in o ma ion o managemen /s akeholde ; in e p e a ion o
ope a ional in o ma ion; in es men con ol; managemen o IT sys ems; ope a ional
planning and decision-making; p oduc i i y imp o emen ; p o i imp o emen ;
p ojec con ol; epo ing; isk con ol; s a egic planning and o ecas ing; wo king
capi al and sho - e m inance managemen (Bhimani & Willcocks, 2014; Guen he ,
2013; Malmi, 2016; Oes e eich e al., 2019; Yazdi a & Tsamenyi, 2005).
27
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
Con en o wa e 1
Wi hin he i s publica ion wa e om 2001 o 2009, he ocus o scien i ic esea ch
was o discuss he e ec s o digi alisa ion on he pe cep ion o MC and he de ini-
ion o MC asks (Bu ns & Vai io, 2001; By ne & Pie ce, 2007; Malmi & B own,
2008; Ribei o & Scapens, 2006; Yazdi a & Tsamenyi, 2005). Malmi and B own
(2008) desc ibe ha he ealisa ion o MC asks is in luenced by he combina ion o
de ices and sys ems ha managemen accoun an s use. New in o ma ion echnology
is d i ing ou ine accoun ing asks in o cen alised o ou sou ced posi ions while
simul aneously decen alise MC (Bu ns & Vai io, 2001). Bu ns and Vai io (2001)
men ion budge ing as an example and explain ha he widesp ead dis ibu ion and
use o decen al business manage s a e de ising and managing hei own budge s
a he han being gi en he budge numbe s by a cen al MC posi ion.
The decen alisa ion o MC asks led o a ans o ma ion o he MC ole model.
The o me eac i e ealisa ion o asks such as business pe o mance e alua ion
based on cos / inancial con ol can now be ex ended o a p oac i e business suppo
ole using new echnology and da a (Malmi & B own, 2008). This leads o a b oad-
ening o he ange o asks o a managemen accoun an . Bu ns and Vai io (2001)
elabo a e ha managemen accoun an s a e inc easingly in ol ed in a eas such as
s a egy, in o ma ion sys em implemen a ion and change managemen ac i i ies.
The in eg a ion o MC in o s a egic ac i i ies equi es an awa eness o he manage-
men accoun an o an o ganisa ional objec i es (Malmi & B own, 2008).
Fu he , managemen accoun an s inc easingly play an ac i e ole in add essing
(digi al) oppo uni ies and co esponding changes in business models and o gani-
sa ional s a egies (Yazdi a & Tsamenyi, 2005). Conside ing hese asks, manage-
men accoun an s no only de elop and adap new pe o mance indica o s, bu also
c ea e lexible s ee ing app oaches and new po olio echniques.
The adap ion and change o MC asks also has implica ions o he equi ed MC com-
pe encies. Jä enpää (2007) s a es ha managemen accoun an s need o become mo e
and mo e business o ien a ed, hus de elop he men ali y o a business pa ne . Manage-
men accoun an s need o ha e expe ise in he o ganisa ion’s unde lying business. They
need a de ailed unde s anding o he business model and alue d i e s in ol ed oge he
wi h su icien indus ial knowledge and an o e iew o he success ac o s equi ed o
unc ion as business pa ne s in managemen (Yazdi a & Tsamenyi, 2005). The abili y
o hink s a egically empowe s managemen accoun an s o suppo he decision-mak-
ing p ocess bo h om bo h s a egic and ope a ional angles (Jä enpää, 2007). Al hough
his compe ency has no only become impo an since digi alisa ion in luences MC, i
will also become inc easingly i al o comp ehend bo h adi ional and digi al business
models (Bu ns & Vai io, 2001). I is no enough o ha e basic knowledge abou he busi-
ness model in ques ion. Ra he han ha , managemen accoun an s need o pu business
models and hei alue d i e s in o a meaning ul con ex (Jä enpää, 2007).
Con en o wa e 2
In he second publica ion wa e, he e ec s o digi alisa ion on exis ing MC asks
we e desc ibed in a ocused manne . In his wa e, inc easingly no el IT ools such as
28
J.Fähnd ich
1 3
business in elligence (BI) o e en a i icial in elligence (AI) become mo e and mo e
ele an . Mölle e al. (2020) explain he expansion o MC asks in ecen yea s as
a esul o digi alisa ion. MC has inc easingly de eloped in he sense o a alue-
added-o ien ed managemen unc ion and se es managemen by eliably aligning
en ep eneu ial ac ion wi h he co po a e pu pose o c ea ing alue, hus ensu ing
a company’s long- e m exis ence. Oes e eich e al. (2019) and And eassen (2020)
s a e ha digi alisa ion changes MC and he ac i i ies o managemen accoun an s in
he long e m. Technological inno a ions such as high-pe o mance compu e s and
b oadband in e ne will p omo e he eme gence o new business models and a as e ,
mo e e icien alue chain p ocess. The use o business analy ics p omises he au o-
ma ion o MC p ocesses and ime sa ings. As a esul , MC becomes mo e e icien .
Due o ime sa ings, he a ailable MC esou ces can pe o m mo e ac i i ies (Be g-
mann e al., 2020). Thus, he in o ma ion suppo as one o he majo asks o MC
(Guen he , 2013) can also be pe o med mo e e icien ly (Oes e eich e al., 2019).
The impac o digi alisa ion di e s in in ensi y, ex en and a ec ed wo king s eps
o di e en MC asks (Al-H ayba & Albe i-Alh ayba , 2017; Malmi, 2016). Digi-
alisa ion has a s ong impac on ope a ional ac i i ies such as ope a ional planning,
budge ing, o ecas ing, epo ing and cos accoun ing (Al-H ayba & Albe i-Alh ay-
ba , 2017; Be gmann e al., 2020; Liu & Vasa helyi, 2014; Rowbo om e al., 2021).
This is based on he esou ce-in ensi e cha ac e is ic o he MC asks (Be gmann
e al., 2020). New echnologies can ake o e some o he esou ce-in ensi e wo k
and lead o an inc ease o p ocess e iciency (Be gmann e al., 2020). To u he
explain he impac o digi alisa ion on MC asks, he ollowing wo pa ag aphs con-
ain a de ailed analysis o digi alisa ion on epo ing and budge ing.
Repo ing as one o he co e MC ac i i ies (Rowbo om e  al., 2021) can be
di ided in o u he wo king s eps (Al-H ayba & Albe i-Alh ayba , 2017; Rowbo -
om e al., 2021; T oshani & Rowbo om, 2021). Da a collec ion and p epa a ion a e
ollowed by epo p epa a ion and plausibili y checks. A e his, he managemen
accoun an p oceeds o analyse, commen and discuss he epo s. Acco ding o
Rowbo om e al. (2021) he i s s eps a e e y esou ce-in ensi e. Thus, he majo -
i y o he e o in he epo ing p ocess lies in non- alue-adding ac i i ies such as
da a p epa a ion and plausibilisa ion (Rowbo om e al., 2021). Digi alisa ion helps
o imp o e he epo ing p ocess by enabling a highe deg ee o au oma ion and
s anda disa ion (Rowbo om e al., 2021). Managemen accoun an s ge mo e ime
o alue-c ea ing ac i i ies such as analysing, commen ing and de i ing measu es
(Rowbo om e al., 2021). In addi ion, digi alisa ion is leading o a u he inc ease in
he use o ex e nal da a, especially big da a, in co po a e managemen and epo ing
(Al-H ayba & Albe i-Alh ayba , 2017). Big da a echnologies such as sen imen
analyses enable a quan i ica ion o uns uc u ed da a such as cha s, blogs o wee s
in social ne wo ks (Al-H ayba & Albe i-Alh ayba , 2017). Big da a echnologies
can be used o make uns uc u ed da a use ul o epo ing (Al-H ayba & Albe i-
Alh ayba , 2017). Many epo ing ecipien s such as managemen o sha eholde s
ecei e addi ional in o ma ion in he o m o meaning ul in e p e a ions and key
ecommenda ions o u he company ac i i ies (Al-H ayba & Albe i-Alh ayba ,
2017). Quan i ied da a can be pu in o a cause-and-e ec ela ionship (Awan e al.,
2021). Da a o ms he basis o he implemen a ion o d i e -based managemen ha

29
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
can be e alua ed on a da a-based and s a is ical-quan i a i e basis a he han quali-
a i e-logical ela ionships (Awan e al., 2021).
The impac o digi alisa ion on budge ing is e alua ed as he second example.
Compa able o he impac on epo ing, digi alisa ion impac s budge ing in se e al
aspec s (Be gmann e al., 2020; Hen u-Aho, 2016). The in eg a ion o ex e nal da a
such as big da a is capable o signi ican ly inc ease he accu acy and imeliness
o budge ing ac i i ies (Be gmann e al., 2020). Big da a echnologies a e able o
quan i y mos ‘so ’ alue d i e s such as consume beha iou , discussions in p o-
essional media and opinions in social media and make hem a ailable in a usable
o m (Be gmann e al., 2020). In combina ion wi h s a is ical analysis me hods and
machine lea ning analy ics, MC is able o pu hese alue d i e s in o a logical ela-
ionship and ans e hem in o a e aluable model (Be gmann e al., 2020). Using
u he analysis me hods such as eg ession analyses, neu al ne wo ks o causal
analyses can help o de e mine he s eng h and du a ion o alue d i e s (Be gmann
e al., 2020).
Kokina e al. (2019) u he e alua e signi ican ends in digi al ans o ma ion in
he inancial sec o and ela es e ec s o his end on MC asks. On he one hand,
he p essu e o e iciency in he inance unc ion will inc ease eno mously. Rou ine
p ocesses will be adically s eamlined and p ospec i ely based on clea decision-
making ules. This end will be enabled using obo ics p ocess au oma ion (RPA),
digi al se ices, in eg a ed se ices and agile o ganisa ions. Due o highly in eg a ed
da a, co po a e managemen will shi om eac i e-analy ical o p oac i e o ecas -
ing (Al-H ayba & Albe i-Alh ayba , 2017). This end is d i en by eal ime da a,
ad anced analy ics, scena io modelling and mobile epo ing. T ends such as big
da a, in eg a ed en e p ise a chi ec u e and blockchain echnology will also lead o
inc eased da a a ailabili y and da a linkage (Kokina & Blanche e, 2019).
Fu he mo e, Mölle e al. (2020) desc ibe he pa adigm shi in MC ha is ak-
ing place as a esul o digi alisa ion. Hence, MC and associa ed planning, epo -
ing and budge ing sys ems will be de eloped p oac i ely and p ognos ically a he
han eac i e-analy ically. Tools such as p edic i e analy ics models will be used o
gene a e o ecas s om g anula da a, some o which will be highly au oma ed and
p o ided wi h a highe deg ee o accu acy han adi ionally gene a ed o ecas s.
E alua ions om p e ious pe iods a e becoming less impo an and o ecas ing will
become he essen ial s a ing poin o analyses. Possible e alua ions and associa ed
business con ol a e inc easingly au oma ed. Addi ionally, digi al MC oles ha e
c oss- unc ional connec ions and dependencies.
Oes e eich e al. (2019) illus a e he close connec ion be ween asks and ole
concep s in MC. Acco ding o And eassen (2020), MC oles ha e been ca ego ised
in o he s e eo ypes o ‘bean-coun e s’ and ‘business pa ne s’. Whe e bean-coun-
e s a e ocused on p ac ical asks such as measu ing and keeping accoun s, busi-
ness pa ne s a e in ol ed in decision making and s a egic asks. The asks unde ly-
ing hese oles a e complemen ed by he oles o he da a scien is and he cen al
go e nance. As a da a scien is , he managemen accoun an has o cope wi h new
digi al equi emen s and ans e hem in o a epo able sys em wi h cen al speci-
ica ions. Repe i i e asks a e au oma ised, enabling managemen accoun an s o
spend mo e ime p o iding assis ance o decision-make s (And eassen, 2020). The
30
J.Fähnd ich
1 3
go e nance unc ion ensu es ha uni o m ules a e c ea ed and main ained du ing
he pe o mance o MC ac i i ies.
To exploi he p e iously explained pa adigm shi and ul il he coo dina ion
ask, managemen accoun an s should possess an ex ended skillse . The i s key
compe ency o a managemen accoun an is he in-dep h expe knowledge o cen-
al MC p ocesses, concep s and amewo ks (Mölle e al., 2020). Fu he , man-
agemen accoun an s need o ha e a comp ehensi e unde s anding o in e nal and
ex e nal accoun ing and a p o ound knowledge o key inancial and non- inancial
igu es (Oes e eich & Teu ebe g, 2019). Digi alisa ion will no dis up his com-
pe ency in he u u e as undamen al new knowledge will no be added o his ield
(Dema ini & Ta icchi, 2021). Howe e , basic MC p ocesses will end o adap o
digi alised echnologies. The o ecas ing p ocess o example has a ou able p econ-
di ions o become la gely au oma ed, sel -se ice concep s can eplace adi ional
epo ing and planning p ocesses can o en be s anda dised and simpli ied (Mölle
e al., 2020). Ta ge ed educa ion in uni e si ies and o he educa ional ins i u ions on
changes o MC ins umen s and he use o new ones is equi ed (Da , 2021).
This leads o he second compe ency ield— echnical and me hodological knowl-
edge—which desc ibes expe ise in he a eas o analy ical skills, dealing wi h com-
plexi y and p oblem sol ing (Oes e eich & Teu ebe g, 2019). The abili y o analyse
da a and in o ma ion in a limi ed ime span and o elabo a e measu es o imp o e
he pe o mance o a unc ion o he o e all company is equi ed o managemen
accoun an s who a e in ol ed in managemen decision p ocesses as business pa -
ne s (Oes e eich & Teu ebe g, 2019). Da a science and IT skills ha e gained impo -
ance o managemen accoun an s (Oes e eich & Teu ebe g, 2019). A u u e com-
bina ion o s a egical business pa ne asks wi h selec ed ope a ional da a scien is
asks is hus p oposed by Oes e eich e al. (2019). To ul il hese asks, manage-
men accoun an s need a basic unde s anding o da a a chi ec u e, he o ganisa ion’s
IT sys em landscape, da a ex ac ion, p ocessing and isualisa ion. I can be no ed
ha he inc ease in echnological possibili ies has expanded he equi ed compe en-
cies s ep by s ep o e ime (Oes e eich & Teu ebe g, 2019). Mölle e al. (2020)
men ion he abili y o de elop and in e p e s a is ical models as well as expe ise in
he use o BI ools and knowledge o da a p o ec ion and da a secu i y as examples
o he u u e digi al co e compe encies o managemen accoun an s.
Ano he compe ency ield en ails communica ing and coope a ing wi h one’s col-
leagues and supe iso s in an adequa e, a ge -o ien ed manne (Mölle e al., 2020).
App op ia e s akeholde managemen includes coope a ing wi h managemen as
well as wi h unc ional expe s, eam membe s, and o he in e nal and ex e nal cus-
ome s o MC (Mölle e al., 2020). Rega ding digi al ends, managemen accoun -
an s need o be able o espond o de elopmen s o communica ion channels such as
social media, and o ope a e hem p ope ly (Mölle e al., 2020). This compe ency
was also equi ed in ea lie yea s. Howe e , digi al communica ion and coope a ion
a e becoming inc easingly c i ical in he con ex o agile o ganisa ional o ms and
new con ol models (Oes e eich e al., 2019). The compe ency o communica ion is
ollowed by he inal ield o pe sonal skills, which include so-called so skills (e.g.,
he abili y o sol e p oblems, o hink in a solu ion-o ien ed manne and o show
a ce ain deg ee o s amina and pe se e ance) (Mölle e al., 2020). Digi alisa ion
31
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
has no comple ely dis up ed his a ea o expe ise. Howe e , he digi alisa ion o
socie y in gene al has ensu ed ha managemen accoun an s consciously o subcon-
sciously adap hemsel es and de elop hese so skills (G e e e al., 2017).
Summa y
Digi alisa ion changes MC asks (Al-H ayba & Albe i-Alh ayba , 2017; G e e
e al., 2017; Mölle e al., 2020; Oes e eich e al., 2019). MC is ini ially elie ed
by he addi ional suppo o new echnologies (Oes e eich & Teu ebe g, 2019). The
elie enables MC o ocus mo e on alue-c ea ing ac i i ies and ge in eg a ed in o
decision-making p ocesses (Mölle e al., 2020). Howe e , managemen accoun an
need o adap o he new si ua ion wi h an inc eased se o MC asks and inc ease
hei compe encies (Oes e eich & Teu ebe g, 2019). Beside unc ional expe ise
and he unde s anding o he business model, analy ical and social skills comple-
men he p o ile o a managemen accoun an (Oes e eich e al., 2019).
4.3.2 The in luence o digi alisa ion onMC ins umen s
Explana ion o he e m ‘MC ins umen ’
To pe o m MC asks ha we e analysed in he p e ious sub-chap e , managemen
accoun an s use a se o MC ins umen s (Guen he , 2013). The design and unc ion-
ali ies o he ins umen s a e o ien ed o he equi emen s o each MC ask (Guen-
he , 2013; Hen u-Aho, 2016; Malmi, 2016). MC ins umen s help managemen
accoun an s o ul il a MC ask (Malmi, 2016). Thus, MC asks (‘wha ’ needs o be
done) ha e a close ela ion o MC ins umen s (‘how’ is i done). The digi alisa ion
o MC ins umen s is di ec ly linked o he digi alisa ion o MC asks (Guen he ,
2013). The e o e, i is necessa y o analyse he in luence o digi alisa ion on MC
ins umen s (Guen he , 2013; Malmi, 2016).
The ollowing lis o MC ins umen s is c ea ed based on he analysis o di -
e en s udies (in alphabe ical o de ): ac i i y-based cos ing; balanced sco eca d;
benchma king; conjoin -analysis; cos -ea ning compa ison; c i ical pa h me hod;
cus ome -bene i analysis; incen i e sys ems; li e-cycle cos ing; miles one planning;
po olio analysis; p ojec assessmen ; isk simula ion; scena io modelling; sensi i -
i y analysis; SWOT-analysis; a ge cos ing; end analysis (Be gmann e al., 2020;
Guen he , 2013; Hen u-Aho, 2016; Knudsen, 2020; Maiga e  al., 2014; Malmi,
2016; Rikha dsson & Yigi basioglu, 2018; Rom & Rohde, 2007; Taipaleenmäki &
Ikäheimo, 2013; T oshani & Rowbo om, 2021; Vi ale e al., 2020).
Con en o wa e 1
In he i s publica ion wa e, he e ec o new echnologies and sys ems, e.g., ERP
sys ems on he use o MC ins umen s has been elabo a ed. T adi ional ins umen s
emain popula (Bu ns & Vai io, 2001). Howe e , hey a e used alongside new and
32
J.Fähnd ich
1 3
so-called ad anced MC ins umen s such as olling o ecas s, ac i i y-based cos ing
and he balanced sco eca d (Bu ns & Vai io, 2001, p.390).
Caglio (2003) discusses possible e ec s o digi alisa ion on he inance unc ion
and s a es ha he adi ional iew o accoun ing is being ques ioned by he di u-
sion o la ge, in eg a ed in o ma ion sys ems (i.e. ERP sys ems). On he o he hand,
Caglio (2003) p o ide e idence ha accoun an s’ adi ional oles wi hin o ganiza-
ions is declining, since accoun ing li e acy, h ough ERPs, has become easily ans-
e able o non-accoun an s, such as in o ma ion sys em people and line manage s.
Following his a gumen a ion, he adi ional iew o accoun ing as he co e o an
o ganiza ion’s in o ma ion sys em is being challenged by digi alisa ion (Caglio,
2003, pp.123–124). Thus, a lo o companies s a ed o con e hei old inance
and MC sys ems in o new ERP sys ems (Dechow & Mou i sen, 2005). Ne e he-
less, he change o MC ins umen s is no a ‘non- isk ope a ion’. New ERP sys ems
such as he new SAP echnology now in eg a es all pa s o a business ope a ions.
I becomes i al o ha monise exis ing MC ins umen s such as epo ing o enable
e icien MC p ocesses (Dechow & Mou i sen, 2005). “E en i ERP sys ems may
make inancial accoun ing s onge , hey do no au oma ically make managemen
accoun ing s onge . This pe haps may be a pa adox since ERP sys ems o en a e
p esen ed as echnologies o managemen con ol” (Dechow & Mou i sen, 2005,
p.730). Dechow and Mou i sen (2005) u he explain ha ERP sys ems leads o an
inc eased connec i i y wi hin di e en unc ions and hus c ea es he equi emen
o a mu ual con ol. Dechow and Mou i sen (2005) claim ha managemen con ol
becomes a collec i e a ai as mos o he con ol mechanisms p e iously sus ained
wi hin he company in di e en unc ions now become anspa en and isible by
he use o a collec i e ERP sys em (Dechow & Mou i sen, 2005).
Con en o wa e 2
ANDREASSEN (2020) desc ibes he exponen ial g ow h o digi al in o ma ion
and he associa ed apid sp ead and u he de elopmen o digi al enable . O e
he nex ew yea s, adi ional applica ion sys ems will inc easingly become supple-
men ed by digi al enable s such as messenge se ices, cloud compu ing solu ions,
mobile applica ions, senso echnologies and social ne wo ks. In addi ion o in e nal
company da a, hese applica ions can be used o collec ex e nal da a on ele an
ma ke de elopmen s in g ea de ail, as well as o use in co po a e managemen
(Moll & Yigi basioglu, 2019). Acco ding o And eassen, new ERP-sys ems and a
digi alised IT enable he decen alisa ion o decisions. Inc easingly, local decision-
make s will ela e o MC o p o ide s uc u ed da a, hus ein o cing he connec ion
be ween decision-make s and MC (And eassen, 2020, p.214). Ca lsson-Wall e al.
(2021) discuss he use o ERP sys ems and speci ically hei sys em-as-a-se ice
(SaaS) deli e y me hod as a new phenomenon o planning p ocesses. They s a e
ha digi alisa ion akes he no ion o commodi ied sys ems new le el. These ech-
nologies in ol e a g ea e deg ee o s anda diza ion and p o ide ewe possibili ies
o localiza ion. The e o e, o ganiza ions need o adap o hese sys ems and no ice
e sa, which con ibu es o a loss o au ho i y wi h espec o sys em design (Ca ls-
son-Wall e al., 2021, p.21). Ca lsson-Wall e al. (2021) e e o he public sec o
39
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
(Malmi & B own, 2008). Howe e , based on he p incipal-agen heo y, he p in-
cipal (in his case MC) has an in o ma ion de ici in compa ison o he agen s
(co-wo ke s) (Malmi & B own, 2008). A dis inc ion can be made be ween asym-
me ically dis ibu ed in o ma ion be o e con ac s a e concluded (ad e se-selec-
ion p oblem) and a e con ac s a e concluded (mo al-haza d p oblem) (Malmi
& B own, 2008). The exploi a ion o digi al echnologies can help o educe bo h
p oblems (Re ellino & Mou i sen, 2009). MC can u ilise digi al pe o mance meas-
u emen ins umen s o minimise he in o ma ion de ici by an inc eased p o ision
o in o ma ion (Fulle on & McWa e s, 2002). Simul aneously, co-wo ke s can use
hose pe o mance measu emen ins umen s and send ou posi i e signals (Fulle -
on & McWa e s, 2002).
Ano he possibili y o educe hidden in o ma ion, hidden in en ion o hidden
ac ion o agen s wi hin a company is he use o mo i a ion and incen i e sys ems
(Fulle on & McWa e s, 2002). Al hough such sys ems ha e been discussed and
implemen ed in companies be o ehand, digi alisa ion wi h he inc ease in da a a ail-
abili y esul ed in an inc eased se o objec i ely measu able pe o mance indica o
(Fulle on & McWa e s, 2002). Thus, in addi ion o an incen i e sys em based on
in e nal de elopmen s, a ma ke and compe i o pe o mance analysis can be used
o expand he incen i e sys em (Fulle on & McWa e s, 2002). Pe o mance-based
a iable sala y componen s can u he mo i a e employees o pe o m be e (Full-
e on & McWa e s, 2002). Beside he implemen a ion howe e , MC has o commu-
nica e and p omo e he use o objec i e da a wi hin pe o mance measu emen and
incen i e sys ems (Malmi & B own, 2008). This impac s he beha iou al aspec s o
MC as he coope a ion and communica ion be ween MC, employees and manage-
men changes (Malmi & B own, 2008).
Con en o wa e 2
Acco ding o Chenhall and Moe s (2015), MC sys ems a e likely o be used i
employees ound hem o be use ul and i hey p o ide sa is ac ion o indi iduals.
The sa is ac ion depends on he quali y o in o ma ion indi iduals ecei e by MC
(Chenhall & Moe s, 2015). MC uses digi al ins umen s o p ocess pe o mance da a
and p o ide he da a in a consumable way (Chenhall & Moe s, 2015). I MC suc-
ceeds in his, digi alisa ion helps indi iduals o app oach hei asks wi h enhanced
in o ma ion and exploi he in o ma ion o imp o e decision-making-p ocesses and
indi idual pe o mance (Chenhall & Moe s, 2015). Thus, he imp o emen o pe -
o mance measu es can help o inc ease indi iduals job sa is ac ion.
Howe e , Chenhall and Moe s (2015) also elabo a e ha he implemen a ion o
new echnologies e ec s he beha iou wi hin MC sys ems. The implemen a ion o
echnology has an in luence on complexi y, ask unce ain y and in e dependence
wi hin an o ganisa ion (Chenhall & Moe s, 2015). O ganisa ions ha p oduce highly
specialised, non-s anda d, di e en ia ed p oduc s a e likely o employ complex
echnologies o p oduce single uni s o ba ches o a p oduc (Chenhall & Moe s,
2015). The p oduc ion in ol es p ocesses ha ha e a low deg ee o analysabili y and
many sub-p ocesses wi h excep ions in he p ocess low (Chenhall & Moe s, 2015).
The impe ec p ocessual and echnical knowledge o MC esul s in a low abili y o

40
J.Fähnd ich
1 3
measu e ou pu s and pe o mances (Chenhall & Moe s, 2015). As a po en ial esul ,
pe o mance measu emen s may ha e a nega i e associa ion wi hin he o ganisa ion
(Chenhall & Moe s, 2015). In con as , o ganisa ions ha p oduce s anda d, undi -
e en ia ed p oduc s using au oma ed p ocesses can be analysed exploi ing new digi-
al pe o mance measu emen sys ems (Chenhall & Moe s, 2015).
To de ine he in luence o digi alisa ion on beha iou al aspec s o MC, i is he e-
o e necessa y o analyse he business and ope a ing model o a company (Abe -
ne hy e al., 2013; Liew, 2015). Digi alisa ion enables he implemen a ion o new
me hods and echnologies ha educes he in o ma ion asymme y (Abe ne hy e al.,
2013). The use o s anda dised da abases leads o an in eg a ion o MC o o he co -
po a e unc ions and inc eases he numbe o possible pe o mance managemen
analyses (Abe ne hy e al., 2013). Fu he mo e, Liew (2015) e alua ed ha in o ma-
ion echnology en o ces au oma ed MC and has an impac on he decision-making
beha iou o indi iduals. The inc eased use o in o ma ion echnology helped co -
po a e managemen o lea n mo e abou in e nal ope a ions and issues aced wi hin
he company (Liew, 2015).
Howe e , he inc ease in analyses does no necessa ily lead o an imp o emen
o he MC unc ion (Abe ne hy e al., 2013; Liew, 2015). Abe ne hy e al. (2013)
examine how he use o adi ional and new pe o mance measu es leads o dys unc-
ional beha iou by causing manage s o pay a en ion o he w ong hings (Abe -
ne hy e al., 2013, p.950). P oblems o myopia in in e empo al decisions domi-
na e he a ionale o including non- inancial ac ions in he design o pe o mance
measu emen sys ems. Abe ne hy e al. (2013) indica e ha he choice o he pe -
o mance managemen sys em has a posi i e impac on he long- e m pe spec i e o
MC. In he cou se o digi alisa ion, i will become inc easingly impo an o selec
he ‘ igh ’ ins umen om among many di e en ins umen s, and o ailo i spe-
ci ically o he company’s needs.
To le e age big da a, algo i hms o he au oma ion o p ocesses, i is impo an
ha esea ch also ake a non-posi i is ic s ance and elabo a e on how he educ ion
o human judgemen in luences he alidi y o decisions made based on new digi al
me hods (Qua one, 2016). Acco ding o A naboldi e al. (2017), he pe o ma i e
ole o MC and big da a c ea es and sus ains a pa adox in p ac ice. I digi al me h-
ods such as big da a deepen an o ganisa ion’s belie in he possibili y o imp o ing
a ional decision-making h ough be e measu emen and ep esen a ion, ull ans-
pa ency wi hin managemen can eme ge. Da abases and s a is ical models a e elied
upon o enhance anspa ency, p edic indi iduals’ wishes and s ee u u e ac ions.
A naboldi e al. (2017) hus unde sco e he isks and challenges o big da a. They
s a e ha managemen accoun an s a e used o wo k wi h adi ional ins umen s.
I is necessa y o no e ha mo e da a will no au oma ically lead o be e esul s o
a be e pe o mance. The e is o en unce ain y; as such, new (digi al) ins umen s
i s ha e o be adequa ely used o le e age hei ad an ages. The mos e icien way
in which ha can be done in p ac ice is s ill unexplo ed and dese es a s eam o i s
own esea ch (A naboldi e al., 2017, p.13). Big da a augmen s unce ain y h ough
spu ious co ela ions and incomple e connec ions ha may eme ge om he la ge
amoun o da a ha o ganisa ions a e collec ing, s o ing and con on ing (A naboldi
e al., 2017; McA ee e al., 2012; Qua one, 2016).
41
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
Summa y
Digi alisa ion has an impac on he in ao ganisa ional coope a ion and he coop-
e a ion wi hin he MC sys em. In o ma ion asymme ies can be minimised using
digi al echnologies (Abe ne hy e al., 2013). Howe e , indi idual and social ac o s
in luence he business and ope a ing model (Chenhall & Moe s, 2015). The educ-
ion o in o ma ion gaps and he edesign o MC p ocesses can also be associa ed
wi h nega i e emo ions by managemen accoun an s o o he employees (Abe ne hy
e al., 2013). P e iously unknown con lic po en ials can a ise ha can be add essed
choosing sui able MC ins umen s and change measu es (Chenhall & Moe s, 2015).
Posi i e emo ions ha a ise wi hin he digi alisa ion p ocess a e e lec ed in an
inc eased pa icipa ion o managemen accoun an s in c oss- unc ional ac i i ies
(Fulle on & McWa e s, 2002). MC u ilises he ad an ages o new echnologies
such as inc eased da a a ailabili y and anspa ency o imp o e MC p ocesses and
wo k lows (Fulle on & McWa e s, 2002).
5 Discussion
This e iew was mo i a ed by he a ising challenges and oppo uni ies ha he
MC unc ion o an o ganisa ion aces due o he inc easing impo ance o digi-
alisa ion. Digi alisa ion has become embedded in p oduc s and se ices and
inc easingly in luences MC. Unde s anding whe he and how MC is eme ging in
new ields is impo an as digi alisa ion has he po en ial o p o ide new, unique
insigh s in o a company’s decision-making p ocesses and p ocess de elopmen s.
The li e a u e e iew p o ides an insigh in o how digi alisa ion in luences MC.
Recen s udies ha e mos ly cen ed on changes o MC asks and MC ins umen s.
Based on he de elopmen o exis ing MC asks, u he asks a e eme ging as a
esul o digi alisa ion. These asks include he p o ision o decision empla es and
he suppo o he managemen in s a egic decision-making. To suppo he man-
agemen , MC is esponsible o conduc in-dep h analyses on he basis o da a-based
modelling and scena io analyses. In addi ion, social and communica i e asks com-
plemen digi alised MC asks. These new asks a e bundled in h ee new ole models
ha de e mine he u u e MC o an o ganisa ion. The ole o go e nance will d i e
he p o essionalisa ion o he en i e inancial sec o by cen ally de ining guidelines
and me hods. Fu he , he new ole o he da a scien is will c ea e anspa ency by
bundling digi al analysis know-how. Business pa ne s will inc easingly ac as ad i-
so s o managemen , and hus o m he in e ace be ween business uni s and he
inance depa men . The de elopmen o hese h ee ole models and an e icien
in eg a ion in o exis ing a ge ope a ing models wi hin an o ganisa ion is a po en ial
ield o u he esea ch.
Beha iou al aspec s ha e also been conside ed in he analysis o a digi alised
MC. The change o wo king p ocesses in MC and he inc eased se o equi emen s
also has an impac on a i ude and beha iou o managemen accoun an s. Al hough
inc eased da a anspa ency and au oma ed p ocesses help he company in e ms
o e iciency, nega i e emo ions can also be associa ed wi h digi alisa ion. This
42
J.Fähnd ich
1 3
is especially he case i managemen accoun an s a e no adequa ely p epa ed o
changes b ough by digi alisa ion.
The equi ed adap a ion o he MC p o ile as well as changes in he in e nal s uc-
u e o MC and he o ganisa ional amewo k ha e been add essed less equen ly
in he analysed s udies. In o he wo ds, digi alisa ion has no ully a i ed in he
daily wo k o managemen accoun an s. Changing MC asks and he inc easing use
o adap ed o new ins umen s a e he esul o new demands on he MC unc ion.
The change in MC asks and ins umen s ine i ably en ails a shi in he equi ed
MC compe encies. A a ge ed iden i ica ion o he equi ed compe encies helps a
company o o e speci ic and cus omised educa ion p og ammes ha enable man-
agemen accoun an s o de elop he equi ed compe encies and o use hem in hei
daily wo k. A lack o digi alisa ion know-how can lead o a si ua ion whe e com-
panies canno assess all a eas co e ed by exis ing digi alisa ion ini ia i es and he
po en ial o u he digi alisa ion.
This leads o he second esea ch ocus o his li e a u e e iew—po en ial a e-
nues o u he esea ch. Due o he impo ance o a p ecise de ini ion and elabo a-
ion o he digi alisa ion impac on he business and ope a ing model o MC, man-
age s and en ep eneu s need o unde s and and assess he impac o digi alisa ion.
A po en ial a enue o u he esea ch is whe he and how he sel -assessmen and
exis ence o digi al compe encies wi hin he managemen o a company can be p o-
mo ed. Po en ial ield s udies and use cases could analyse he ou come o a ge ed
measu es ha aim o inc ease digi al compe encies and sel -assessmen .
Fu he , as s a ed abo e, u u e managemen accoun an s need o be well educa ed
on se e al opics. They need o ha e di e si ied unc ional, indus ial and me h-
odological expe ise. Uni e si ies and o he educa ional ins i u ions mus ecognise
digi al ends and he in luence o MC asks. Based on he ends iden i ied, hey
mus adap , align and imp o e hei educa ion acco dingly. Hence, ano he ocus o
esea ch is whe he eaching a uni e si ies is mo phing in line wi h he new compe-
ency equi emen s o managemen accoun an s since compe encies a e conside ed
as he backbone o o ganisa ional unc ions. I is only wi h su icien compe encies
ha MC asks can be execu ed co ec ly using bo h new and adi ional ins umen s.
While he p e iously discussed po en ial a enues o u he esea ch aim a
he expansion o MC asks and compe encies, he analysis o MC ins umen s
could also be u he conduc ed. A p ac ice-o ien ed empi ical app oach can be
u ilised o measu e he use and bene i o digi al ins umen s. The compa ison o
MC ins umen s based on in e nal company cha ac e is ics such as indus y, size
and owne ship s uc u e could gene a e an indi idual se o digi alised MC ins u-
men s o indi idual o ganisa ions.
In addi ion, u u e esea ch can also in es iga e he impac o digi alisa ion
on MC based on a sepa a e MC amewo k. As elabo a ed in Chap e 2.3, he
amewo k o his li e a u e e iew was c ea ed based on he summa y o se e al
common MC amewo ks by Guen he (2013). Addi ional esea ch could analyse
he impac o digi alisa ion based on a sepa a e amewo k ha ocuses on o he
aspec s o MC and compa e he esul s wi h he indings o his s udy.
This li e a u e e iew has se e al limi a ions ha need o be conside ed, which
a he same ime can also se e as s a ing poin s o u u e s udies. Fi s , he
43
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
esul s o he li e a u e e iew a e based on a selec ed sample o 116 academic
publica ions. Li e a u e om non-scien i ic sou ces such as company s a emen s
o analyses by managemen consul ancies we e explici ly no wi hin he scope
o his e iew. The ocus o he li e a u e e iew was a se o jou nals ha a e
ela ed o gene al business adminis a ion o accoun ing and lis ed in one o he
wo jou nal a ing sys ems used o his e iew. Using a wide se o jou nals
would no only ex end he absolu e numbe o iden i ied a icles e alua ing he
impac o digi alisa ion on MC bu could also lead o o he esul s conce ning
ce ain aspec s o his e iew. Pa icula ly, one could expec ha in some o he
disciplines such as ope a ions esea ch o business in o ma ics, a deepe e alua-
ion o he digi alisa ion o MC ins umen s can be obse ed.
Second, al hough he li e a u e e iew includes a ho ough sea ch p ocess in
di e se in e disciplina y da abases as well as o wa d and e e se sea ch, i canno
be gua an eed ha all ele an publica ions ha e been cap u ed. To gua an ee bo h
objec i i y and eliabili y, bo h he sea ch s a egy and he inclusion c i e ia we e
ca e ully desc ibed and execu ed. A u he e alua ion o he sea ch s ing and inclu-
sion c i e ia was conduc ed ia discussions wi h u he subjec ma e expe s and a
epe i ion o he sea ch p ocess wi h a compa ison o he esul s.
No all aspec s o Guen he ’s amewo k (2013) ha e been ully add essed by his
li e a u e e iew. Especially he ela ion o he MC sys em o he ope a ing sys em
wi h i s goods & se ices and money needs u he analysis.
Fu he mo e, he classi ica ion o a icles in o clus e s and opic a eas in ol es
subjec i i y. T end analyses esul ing om he classi ica ion in o ce ain clus e s ha
we e displayed especially wi hin Chap e 4.2 should he e o e be ea ed wi h cau-
ion. The esul s o he quan i a i e analysis displayed in Chap e 4.3 e lec a sum-
ma y o he a icles s udied. Resea ch esul s may di e in indi idual aspec s wi hin
analysed a icles. Addi ionally, he impac o digi alisa ion on MC asks, MC ins u-
men s, MC o ganisa ion o beha iou al aspec s o MC con ol has no been exam-
ined based on in e nal cha ac e is ics, such as he size, he indus y o he loca ion o
a company. Fu u e s udies could he e o e conduc consecu i e su eys o gene a e
new in o ma ion om ecen s udies and gain new insigh s.
The s udy also co e s a speci ic ime ame and displays he esul s o a speci ic
ime pe iod om 2000 o 2021. Fu he , only a icles in English ha e been included
in his e iew. Resea ch pape s in o he languages may ha e di e en esul s.
Rega dless o he abo emen ioned limi a ions, he indings o his s udy con ib-
u e o bo h heo y and p ac ice. F om a heo e ical pe spec i e, his li e a u e e iew
esponds o ea lie calls o p e ious esea ch o in es iga e he in luence o digi ali-
sa ion on MC (Guen he , 2013; Mölle e al., 2020) and p o ides u he esea ch
a eas. Speci ically, his s udy highligh s he impo ance o an unde s anding o
digi alisa ion e ec s o cope wi h beha iou al aspec s. Fu he , MC asks and he
equi ed compe encies need o be p ecisely de ined wi hin an (adap ed) MC ope a -
ing model as a p e equisi e o a success ul digi alisa ion o MC.
F om a p ac ical poin o iew, he esul s o his s udy in o m p ac i ione s
abou ecen de elopmen s in MC esea ch. This li e a u e e iew consolida es mo e
han 20 yea s o scien i ic esea ch abou he in luence o digi alisa ion on MC.
The insigh s in o di e en ypes o esea ch (e.g., heo e ical discussion, empi ical
44
J.Fähnd ich
1 3
s udies, analy ical esea ch) can help co po a e manage s o en ep eneu s o iden-
i y bene i s o digi alisa ion while simul aneously be awa e o isk ac o s o MC
digi alisa ion. The expanded knowledge o he impac o digi alisa ion on MC se es
as basis o he iden i ica ion o possible digi alisa ion s a egies in he MC unc ion.
Consequen ly, his li e a u e e iew can be used o iden i y he in luence o digi ali-
sa ion on a MC’s u u e a ge ope a ing model. Fu he mo e, his s udy helps man-
agemen accoun an s o adjus hei wo king me hods o he la es de elopmen s o
digi alisa ion. Managemen accoun an s can use he elabo a ions wi hin his e iew
o conduc a sel -assessmen o hei compe encies. Based on he esul , addi ional
p o essional aining can be u ilised o ensu e ha managemen accoun an s can
ope a e digi alised ins umen s and pe o m digi alised asks.
This s udy can also be used o compa e digi alisa ion o MC wi h he digi alisa-
ion o o he unc ional a eas such as inance, p ocu emen o sales. Digi alisa ion
also in luences hese unc ional a eas, o which co po a e manage s and en ep e-
neu s should espond. An o e a ching co po a e s a egy o he managemen o dig-
i alisa ion can be elabo a ed using his s udy as e e ence.
6 Conclusion
The cu en de elopmen o MC unde he impac o digi alisa ion has been sys em-
a ically in es iga ed h ough a conclusi e sample o 116 a icles. The esul s o his
li e a u e e iew show ha digi alisa ion in luences MC on di e en aspec s. The
analysis was pe o med o wo ime pe iods (2001–2009 and 2011–2022) using an
adap ed amewo k based on Guen he (2013) ha di ides he MC unc ion in o MC
asks, MC ins umen s, MC o ganisa ion and beha iou al aspec s o MC.
Digi alisa ion has an impac on he pe o mance o MC asks such as epo ing
o budge ing. Those asks can be pe o med mo e e icien ly and in g ea e de ail
using new echnologies. Au oma ion and s anda disa ion o business p ocesses lead
o a educ ion in he wo kload o MC. This enables MC o use esou ces o in-
dep h analyses ins ead o ime-consuming da a p o ision and leads o an expansion
o MC asks. The inc eased e iciency using new echnologies in luences he p o i-
sion and use o MC ools. MC ins umen s such as ac i i y-based cos ing o scena io
modelling a e digi alised and adap ed o he new equi emen s de i ed om he
digi alisa ion o MC asks. Fu he mo e, managemen accoun an s can ex end hei
analyses using ins umen s and ools ha a e enabled by digi al pla o ms, business
in elligence, cloud compu ing, big da a and au oma ion. MC uses analy ical esul s
o op imise ope a ional p ocesses ac oss di e en co po a e unc ions. As a esul ,
MC becomes in eg a ed in o o he co po a e a eas as a business pa ne . Howe e ,
his leads o an inc ease o he equi ed MC compe encies. Analy ical skills and an
unde s anding o business p ocesses a e equi ed o pe o m ope a ional analyses.
Beside he changes in MC asks, MC ins umen s and MC o ganisa ion, digi ali-
sa ion also impac s he beha iou al aspec s o MC. Digi al echnologies inc ease he
anspa ency o he ac i i ies pe o med by managemen accoun an s. The inc ease

45
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
o anspa ency also inc eases he p essu e on he pe o mance o he managemen
accoun an s, as manage s can exploi digi al echnologies o educe in o ma ion
asymme ies. Fu he , he au oma ion o p ocesses can make human ac ions such
as he p o ision o epo s obsole e. On he one hand, his can lead o an inc ease
in us and c edibili y o analyses, bu on he o he hand, i can lead o an a e -
sion owa ds digi alisa ion as changes a e b ough in o he wo k low o managemen
accoun an s.
In conclusion digi alisa ion has an impac on MC and changes he design and
o ganisa ion o he unc ion. The e iew sugges s ha he e a e a numbe o pos-
sible a enues o u u e esea ch. Impo an ly, mo e empi ical esea ch is equi ed o
unde s and he impac o digi alisa ion on MC.
Appendix A
Lis o jou nals in he e iew.
See Table 4.
Appendix B
Lis o a icles, in ch onological o de .
See Table 5
46
J.Fähnd ich
1 3
Table 4 Jou nals included in he da abase sea ch
Jou nal Name Access/ Da abase 2015 VHB 2021 AJG
Abacus Wiley Online Lib a y B 3
Academy o Managemen Annals Taylo F ancis Online A 4
Academy o Managemen Jou nal JSTOR A + 4*
Academy o Managemen Pe spec i es JSTOR B 3
Academy o Managemen Re iew JSTOR A + 4*
Accoun ing and Business Resea ch Taylo F ancis Online B 3
Accoun ing and Finance Wiley Online Lib a y C 2
Accoun ing and he Public In e es EbscoHos C 2
Accoun ing Educa ion Taylo F ancis Online C 2
Accoun ing Fo um Taylo F ancis Online C 3
Accoun ing His o ians Jou nals JSTOR C 2
Accoun ing His o y SAGE jou nals C 2
Accoun ing His o y Re iew Taylo F ancis Online B 2
Accoun ing Ho izons Science Di ec B 3
Accoun ing in Eu ope Taylo F ancis Online C 2
Accoun ing Pe spec i es Wiley Online Lib a y C n.a
Accoun ing Resea ch Jou nal Eme ald Insigh C 2
Accoun ing Re iew JSTOR A + 4*
Accoun ing, Audi ing and Accoun abili y Jou nal Eme ald Insigh N.a N.a
Accoun ing, Economics, and Law EbscoHos C 3
Accoun ing, O ganiza ions and Socie y Science Di ec A 4*
Adminis a i e Science Qua e ly SAGE jou nals A + 4*
Ad ances in Accoun ing Science Di ec C 2
Ad ances in Managemen Accoun ing Eme ald Insigh C 2
Ame ican Economic Re iew JSTOR A + 4*
Asia Paci ic Business Re iew Taylo F ancis Online C 2
47
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
Table 4 (con inued)
Jou nal Name Access/ Da abase 2015 VHB 2021 AJG
Asia Paci ic Jou nal o Managemen Sp inge C 3
Asia–Paci ic Jou nal o Accoun ing & Economics Taylo F ancis Online C 2
Audi ing: A Jou nal o P ac ice and Theo y EbscoHos B 3
Aus alian Accoun ing Re iew Wiley Online Lib a y C 2
Aus alian Jou nal o Managemen SAGE jou nals C 2
Bal ic Jou nal o Managemen Eme ald Insigh C 1
Beha io al Resea ch in Accoun ing EbscoHos B 3
Benchma king: An In e na ional Jou nal Eme ald Insigh C N.a
BFuP—Be iebswi scha liche Fo schung und P axis Homepage C N.a
B i ish Jou nal o Managemen Wiley Online Lib a y B 4
B i ish Tax Re iew EbscoHos N.a N.a
Business + Inno a ion Sp inge C 4
Business E hics Qua e ly JSTOR B 2
Business E hics: A Eu opean Re iew Sp inge C 2
Business Ho izons Science Di ec C N.a
Business Resea ch Sp inge B 3
Cali o nia Managemen Re iew SAGE jou nals B 4
Con empo a y Accoun ing Resea ch Wiley Online Lib a y A N.a
Co po a e Go e nance An In e na ional Re iew Wiley Online Lib a y C N.a
Co po a e Owne ship and Con ol Homepage C 3
C i ical Pe spec i es on Accoun ing Science Di ec B 3
DBW Die Be iebswi scha – Business Adminis a ion Re iew Homepage C N.a
Die Un e nehmung – Swiss Jou nal o Business Resea ch and P ac ice JSTOR C N.a
Die Wi scha sp ü ung (WPg) Homepage C N.a
Econome ica Wiley Online Lib a y A + 4*
48
J.Fähnd ich
1 3
Table 4 (con inued)
Jou nal Name Access/ Da abase 2015 VHB 2021 AJG
Eu opean Accoun ing Re iew Taylo F ancis Online A 3
Eu opean Business Re iew Eme ald Insigh C 2
Eu opean Jou nal o Finance Taylo F ancis Online B 3
Eu opean Jou nal o Managemen EbscoHos C N.a
Eu opean Managemen Jou nal Science Di ec B 2
Eu opean Taxa ion EbscoHos C N.a
Expe imen al Economics Sp inge A 3
Financial Accoun abili y and Managemen Wiley Online Lib a y C 3
Founda ions and T ends in Accoun ing EbscoHos n.a 3
Ha a d Business Re iew EbscoHos C 3
In o ma ion and O ganisa ion Science Di ec B n.a
In e na ional Business & Economics Resea ch EbscoHos C 3
In e na ional Jou nal o Accoun ing Science Di ec B 2
In e na ional Jou nal o Accoun ing In o ma ion Sys ems Science Di ec C 2
In e na ional Jou nal o Accoun ing, Audi ing and Pe o mance E alua ion EbscoHos C N.a
In e na ional Jou nal o Audi ing Wiley Online Lib a y B 2
In e na ional Jou nal o Business En i onmen EbscoHos C 1
In e na ional Jou nal o Business Resea ch EbscoHos C N.a
In e na ional Jou nal o Business Science and Applied Managemen EbscoHos C N.a
In e na ional Jou nal o Business S a egy EbscoHos C N.a
In e na ional Jou nal o Economics and Accoun ing EbscoHos C N.a
In e na ional Jou nal o Economics and Business Resea ch EbscoHos C N.a
In e na ional Jou nal o Indus ial O ganisa ion Science Di ec B 3
In e na ional Jou nal o Knowledge Managemen S udies EbscoHos C 1
In e na ional Jou nal o Managemen P ac ice EbscoHos C 1
55
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
Table 5 (con inued)
Au ho (Yea ) Ti le/Jou nal Me hod
Abe ne hy e al. (2013) The Role o Pe o mance Measu es in he In e empo al Decision o Business Uni Manage s/Con empo a y
Accoun ing Resea ch
Analy ical
Go e zki e al. (2013) An ins i u ional pe spec i e on he changes in managemen accoun an s’ p o essional ole/Managemen
Accoun ing Resea ch
Field s udy
Schlä ke e al. (2013) A amewo k o business analy ics in pe o mance managemen /In e na ional Jou nal o P oduc i i y and
Pe o mance Managemen
Theo e ical amewo k
Taipaleenmäki and Ikäheimo (2013) On he con e gence o managemen accoun ing and inancial accoun ing – he ole o in o ma ion echnology in
accoun ing change/In e na ional Jou nal o Accoun ing In o ma ion Sys ems
Theo e ical amewo k
Bhimani and Willcocks (2014) Digi isa ion, Big Da a and he ans o ma ion o accoun ing in o ma ion/Accoun ing and Business Resea ch Discussion
Lee e al. (2014) The ole o inno a ion in he e olu ion o managemen accoun ing and i s in eg a ion in o managemen con ol/
Accoun ing, O ganiza ions and Socie y
Su ey
Lepis ö (2014) Taking in o ma ion echnology se iously: on he legi ima ing discou ses o en e p ise esou ce planning sys em
adop ion/jou nal o Managemen Con ol
Field s udy
Liu and Vasa helyi (2014) Big ques ions in AIS esea ch: Measu emen , in o ma ion p ocessing, da a analysis, and epo ing/Jou nal o
in o ma ion sys ems
Discussion
Maiga e al. (2014) Assessing he impac o budge a y pa icipa ion on budge a y ou comes: he ole o in o ma ion echnology o
enhanced communica ion and ac i i y-based cos ing/Jou nal o Managemen Con ol
Su ey
Melnyk e al. (2014) Is pe o mance measu emen and managemen i o he u u e?/Managemen Accoun ing Resea ch Theo e ical amewo k
Payne (2014) Discussiono ‘Digi isa ion, ‘BigDa a’and he ans o ma iono accoun ingin o ma ion’ by Alnoo Bhimani
and Leslie Willcocks/Accoun ing and Business Resea ch
Discussion
Quinn (2014) S abili y and change in managemen accoun ing o e ime—A cen u y o so o e idence om Guiness/Manage-
men Accoun ing Resea ch
Field s udy
Chenhall and Moe s (2015) The ole o inno a ion in he e olu ion o managemen accoun ing and i s in eg a ion in o managemen con ol/
Accoun ing, O ganisa ions and Socie y
Theo e ical amewo k
G i in and W igh (2015) Commen a ies on Big Da a’s Impo ance o Accoun ing and Audi ing/Accoun ing Ho izons Discussion
Hocke e al. (2015) Imp o ing simula ion model analysis and communica ion ia design o expe imen p inciples: an example om
he simula ion-based design o cos accoun ing sys ems/Jou nal o Managemen Con ol
Theo e ical amewo k
K ahel and Ti e a (2015) Consequences o Big Da a and o maliza ion on accoun ing and audi ing s anda ds/Accoun ing Ho izons Discussion

56
J.Fähnd ich
1 3
Table 5 (con inued)
Au ho (Yea ) Ti le/Jou nal Me hod
Liew (2015) The use o echnology-s uc u ed managemen con ols: changes in senio managemen ’s decision-making
beha iou s/In e na ional Jou nal o Accoun ing In o ma ion Sys ems
Field s udy
Vasa helyi e al. (2015) Big Da a in Accoun ing: An O e iew/Accoun ing Ho izons Discussion
Wa en e al. (2015) How Big Da a will change accoun ing/Accoun ing Ho izons Discussion
Bol e al. (2016) How con ol sys em design a ec s pe o mance e alua ion/Accoun ing, O ganisa ions and Socie y Expe imen
B ynjol sson and McElhe an (2016) The Rapid Adop ion o Da a-D i en Decision-Making/Ame ican Economic Re iew In e iew
Hen u-Aho (2016) Enabling cha ac e is ics o new budge ing p ac ice and he ole o con olle /Quali a i e Resea ch in Accoun ing
and Managemen
In e iew
Malmi (2016) Manage ialis s udies in managemen accoun ing: 1990–2014/Managemen Accoun ing Resea ch Analy ical
Pe e s e al. (2016) Business in elligence sys ems use in pe o mance measu emen capabili ies: Implica ions o enhanced compe i-
i e ad an age/In e na ional Jou nal o Accoun ing In o ma ion Sys ems
Su ey
Qua one (2016) Managemen accoun ing goes digi al/Managemen Accoun ing Resea ch Discussion
Sido o a e al. (2016) Social media and pe o mance measu emen sys ems: owa ds a new model?/In e na ional Jou nal o P oduc i -
i y and Pe o mance Managemen
Theo e ical amewo k
Su on e al. (2016) “The epo s o my dea h a e g ea ly exagge a ed”—A i icial in elligence esea ch in accoun ing/In e na ional
Jou nal o Accoun ing In o ma ion Sys ems
Theo e ical amewo k
Van de S ede (2016) Managemen accoun ing in con ex : indus y, egula ion and in o ma ics/Managemen Accoun ing Resea ch Discussion
Al-H ayba and Albe i-Alh ayba (2017) Big Da a and co po a e epo ing: impac s and pa adoxes/Accoun ing, Audi ing and Accoun abili y Jou nal In e iew
Appelbaum e al. (2017) Impac o business analy ics and en e p ise sys ems on manage ial accoun ing/In e na ional Jou nal o Accoun -
ing In o ma ion Sys ems
Theo e ical amewo k
A naboldi e al. (2017) Accoun ing, accoun abili y, social media and big da a: e olu ion o hype?/Accoun ing, Audi ing and Accoun -
abili y Jou nal
Discussion
El Mas i e al. (2017) Calib a ing managemen con ol echnologies and he dual iden i y o amily i ms/Quali a i e Resea ch in
Accoun ing and Managemen
In e iew
G e e e al. (2017) The impac o socie y on managemen con ol sys ems/Scandina ian Jou nal o Managemen In e iew
Go inda ajan e al. (2018) Why we need o upda e inancial epo ing o he digi al e a/Ha a d Business Re iew Discussion
Go inda ajan e al. (2018a) A Bluep in o Digi al Companies’ Financial Repo ing/Ha a d Business Re iew Discussion
57
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
Table 5 (con inued)
Au ho (Yea ) Ti le/Jou nal Me hod
Heinzelmann (2018) Occupa ional iden i ies o managemen accoun an s: he ole o he IT sys em/Jou nal o Applied Accoun ing
Resea ch
Field s udy
Nielsen (2018) Re lec ions on he applicabili y o business analy ics o managemen accoun ing–and u u e pe spec i es o he
accoun an /Jou nal o Accoun ing and O ganiza ional Change
Discussion
Pale mo (2018) Accoun s o he u u e: A mul iple-case s udy o scena ios in planning and managemen con ol p ocesses/
Quali a i e Resea ch in Accoun ing and Managemen
Field s udy
Pe e s e al. (2018) O ganiza ional imp o isa ion and he educed use ulness o pe o mance measu emen BI unc ionali ies/In e -
na ional Jou nal o Accoun ing In o ma ion Sys ems
Su ey
Rieg (2018) Tasks, in e ac ion and ole pe cep ion o managemen accoun an s: e idence om Ge many/Jou nal o Manage-
men Con ol
Su ey
Rikha dsson and Yigi basioglu (2018) Business in elligence & analy ics in managemen accoun ing esea ch: S a us and u u e ocus/In e na ional
Jou nal o Accoun ing In o ma ion Sys ems
Analy ical
Kokina and Blanche e (2019) Ea ly e idence o digi al labo in accoun ing: Inno a ion wi h Robo ic P ocess Au oma ion/In e na ional Jou nal
o Accoun ing In o ma ion Sys ems
In e iew
Kokina e al. (2019) Accoun an as Digi al Inno a o : Roles and Compe encies in he Age o Au oma ion/Accoun ing Ho izons In e iew
Lassila e al. (2019) Visualising a "good game": analy ics as a calcula i e engine in a digi al en i onmen /Accoun ing, Audi ing and
Accoun abili y Jou nal
In e iew
Moll and Yigi basioglu (2019) The ole o in e ne - ela ed echnologies in shaping he wo k o accoun an s/B i ish Accoun ing Re iew Discussion
Oes e eich e al. (2019) The con olling p o ession in he digi al age: Unde s anding he impac o digi isa ion on he con olle ’s job
oles, skills and compe ences/In e na ional Jou nal o Accoun ing In o ma ion Sys ems
Theo e ical amewo k
Oes e eich and Teu ebe g (2019) The ole o business analy ics in he con olle s and managemen accoun an s’ compe ence p o iles: an explo a-
o y s udy on indi idual-le el da a/Jou nal o Accoun ing and O ganiza ional Change
Su ey
Supino e al. (2019) S a egic scena io analysis combining dynamic balanced sco eca ds and s a is ics/In e na ional Jou nal o P o-
duc i i y and Pe o mance Managemen
Field s udy
And eassen (2020) Digi al echnology andchanging oles: amanagemen accoun an ’s d eam o nigh ma e?/Jou nal o Manage-
men Con ol
Field s udy
A naboldi e al. (2020) On he ele ance o sel -se ice business in elligence o uni e si y managemen /Jou nal o Accoun ing and
O ganiza ional Change
Discussion
58
J.Fähnd ich
1 3
Table 5 (con inued)
Au ho (Yea ) Ti le/Jou nal Me hod
Baka ich e al. (2020) The Use o Blockchains o Enhance Sus ainabili y Repo ing and Assu ance/Accoun ing Pe spec i es Discussion
Be gmann e al. (2020) Digi iza ion o he budge ing p ocess: de e minan s o he use o business analy ics and i s e ec on sa is ac ion
wi h he budge ing p ocess/Jou nal o Managemen Con ol
Su ey
Bhimani (2020) Digi al da a and managemen accoun ing: why we need o e hink esea ch me hods/Jou nal o Managemen
Con ol
Discussion
Knaue e al. (2020) De e minan s o in o ma ion sys em quali y and da a quali y in managemen accoun ing/Jou nal o Managemen
Con ol
Su ey
Knudsen (2020) Elusi e bounda ies, powe ela ions, and knowledge p oduc ion: A sys ema ic e iew o he li e a u e on digi ali-
za ion in accoun ing/In e na ional Jou nal o Accoun ing In o ma ion Sys ems
Analy ical
Ko honen e al. (2020) Explo ing he p og ammabili y o managemen accoun ing wo k o inc easing au oma ion: an in e en ionis
case s udy/Accoun ing, Audi ing and Accoun abili y Jou nal
Field s udy
Mölle e al. (2020) Digi aliza ion inmanagemen accoun ing andcon ol: anedi o ial/Jou nal o Managemen Con ol Discussion
Pe kho e e al. (2020) Does design ma e when isualizing Big Da a? An empi ical s udy o in es iga e he e ec o isualiza ion ype
and in e ac ion use/Jou nal o Managemen Con ol
Expe imen
Reinking e al. (2020a) Syn hesizing en e p ise da a o s a egically align pe o mance: The in en ionali y o s a egy su oga ion/In e -
na ional Jou nal o Accoun ing In o ma ion Sys ems
Field s udy
Reinking e al. (2020b) Syn hesizing en e p ise da a h ough digi al dashboa ds o s a egically align pe o mance: Why do ope a ional
manage s use dashboa ds?/In e na ional Jou nal o Accoun ing In o ma ion Sys ems
Field s udy
Sp aakman e al. (2020) Da a analy ics by managemen accoun an s/Quali a i e Resea ch in Accoun ing and Managemen In e iew
Vi ale e al. (2020) Big da a andmanagemen con ol sys ems change: hecase o anag icul u al SME/Jou nal o Managemen
Con ol
Field s udy
Wol e al. (2020) Wha we know abou managemen accoun an s’ changing iden i ies and oles–a sys ema ic li e a u e e iew/
Jou nal o Accoun ing and O ganiza ional Change
Analy ical
Awan e al. (2021) The Role o Big Da a Analy ics in Manu ac u ing Agili y and Pe o mance: Mode a ion–Media ion Analysis o
O ganiza ional C ea i i y and o he In ol emen o Cus ome s as Da a Analys s/B i ish Jou nal o Manage-
men
Su ey
Ca lsson-Wall e al. (2021) Explo ing he implica ions o cloud‐based en e p ise esou ce planning sys ems o public sec o managemen
accoun an s/Financial Accoun abili y and Managemen
Field s udy
59
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
Table 5 (con inued)
Au ho (Yea ) Ti le/Jou nal Me hod
Cuganesan and F ee (2021) Employees’ iden i ica ion and managemen con ol sys ems: a case s udy o mode n policing/Accoun ing, Audi -
ing and Accoun abili y Jou nal
Field s udy
Da (2021) Employe s’ pe spec i es o accoun ing g adua es and hei wo ld o wo k: so wa e use and ICT compe encies/
Accoun ing Educa ion
In e iew
Dema ini and Ta icchi (2021) Pe o mance measu emen and managemen . A li e a u e e iew ocussed on he ole played by managemen
heo ies wi h a deep di e in o he indus y 4.0 en i onmen /In e na ional Jou nal o P oduc i i y and Pe o -
mance Managemen
Analy ical
Ga engo e al. (2021) Human esou ce managemen (HRM) in he pe o mance measu emen and managemen (PMM) domain: a
bibliome ic e iew/In e na ional Jou nal o P oduc i i y and Pe o mance Managemen
Analy ical
Jung and Sei e (2021) Towa ds a be e unde s anding on mi iga ing algo i hm a e sion in o ecas ing: an expe imen al s udy/Jou nal
o Managemen Con ol
Expe imen
Ko sen and Ing aldsen (2021) Digi alisa ion and he pe o mance measu emen and managemen sys em: ein o cing empowe men /In e na-
ional Jou nal o P oduc i i y and Pe o mance Managemen
Field s udy
Lei ne -Hane sede e al. (2021) A p o ession in ansi ion: ac o s, asks and oles in AI-based accoun ing/Jou nal o Applied Accoun ing
Resea ch
Su ey
Losbichle and Lehne (2021) Limi s o a i icial in elligence in con olling and he ways o wa d: a call o u u e accoun ing esea ch/Jou nal
o Applied Accoun ing Resea ch
Analy ical
Raisch and K akowski (2021) A i icial In elligence and Managemen : The Au oma ion–Augmen a ion Pa adox/Academy o Managemen
Re iew
Discussion
Rowbo om e al. (2021) When he ail wags he dog? Digi alisa ion and co po a e epo ing/Accoun ing, O ganiza ions and Socie y Field s udy
T oshani and Rowbo om (2021) Digi al co po a e epo ing: esea ch de elopmen s and implica ions/Aus alian Accoun ing Re iew Discussion
Yousse and Mahama (2021) Does business in elligence media e he ela ionship be ween ERP and managemen accoun ing p ac ices?/Jou -
nal o Accoun ing and O ganiza ional Change
Su ey
Abe ne hy e al. (2013) Can Technology-Enabled Ad anced Moni o ing Sys ems In luence Indi idual Pe o mance and Team Dynam-
ics?/Eu opean Accoun ing Re iew
Field s udy
Bi ona (2022) De e minan s o pe o mance d i e s in online ood deli e y pla o ms: a dynamic pe o mance managemen
pe spec i e/In e na ional Jou nal o P oduc i i y and Pe o mance Managemen
Field s udy
60
J.Fähnd ich
1 3
Table 5 (con inued)
Au ho (Yea ) Ti le/Jou nal Me hod
Naeem and Ga engo (2022) The in e play be ween indus y 4.0 ma u i y o manu ac u ing p ocesses and pe o mance measu emen and
managemen in SMEs/In e na ional Jou nal o P oduc i i y and Pe o mance Managemen
Field s udy
Naza i-Ghanba loo (2022) A dynamic pe o mance measu emen sys em o supply chain managemen /In e na ional Jou nal o P oduc i -
i y and Pe o mance Managemen
Theo e ical amewo k
Nielsen (2022) Managemen accoun ing and he concep s o explo a o y da a analysis and unsupe ised machine lea ning: a
li e a u e s udy and u u e di ec ions/Jou nal o Accoun ing and O ganiza ional Change
Analy ical
Oyewo (2022) Con ex ual ac o s mode a ing he impac o s a egic managemen accoun ing on compe i i e ad an age/Jou nal
o Applied Accoun ing Resea ch
Su ey
Schnegg and Mölle (2022) S a egies o da a analy ics p ojec s in business pe o mance o ecas ing: a ield s udy/Jou nal o Managemen
Con ol
Field s udy
Szuki s (2022) The illusion o da a-d i en decision making–The media ing e ec o digi al o ien a ion and con olle s’ added
alue in explaining o ganiza ional implica ions o ad anced analy ics/Jou nal o Managemen Con ol
Su ey
To al a icle coun = 116

61
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
Acknowledgemen s The au ho would like o hank he edi o and he wo anonymous e iewe s o hei
help ul and aluable sugges ions on ea lie e sions o his pape .
Funding Open Access unding enabled and o ganized by P ojek DEAL. I did no ecei e suppo om
any o ganisa ion o he submi ed wo k.
Da a a ailabili y No applicable.
Code a ailabili y No applicable.
Decla a ions
Con lic o in e es I do no ha e any inancial o o he in e es s ha a ec he objec i i y o he esea ch
o he con en o he a icle.
Open Access This a icle is licensed unde a C ea i e Commons A ibu ion 4.0 In e na ional License,
which pe mi s use, sha ing, adap a ion, dis ibu ion and ep oduc ion in any medium o o ma , as long as
you gi e app op ia e c edi o he o iginal au ho (s) and he sou ce, p o ide a link o he C ea i e Com-
mons licence, and indica e i changes we e made. The images o o he hi d pa y ma e ial in his a icle
a e included in he a icle’s C ea i e Commons licence, unless indica ed o he wise in a c edi line o he
ma e ial. I ma e ial is no included in he a icle’s C ea i e Commons licence and you in ended use is
no pe mi ed by s a u o y egula ion o exceeds he pe mi ed use, you will need o ob ain pe mission
di ec ly om he copy igh holde . To iew a copy o his licence, isi h p:// c ea i eco mmons. o g/ licen
ses/ by/4. 0/.
Re e ences
Abe ne hy, M. A., Bouwens, J., & an Len , L. (2013). The ole o pe o mance measu es in he in e -
empo al decisions o business uni manage s. Con empo a y Accoun ing Resea ch, 30(3), 925–961.
Al-H ayba , K., & on Albe i-Alh ayba , L. (2017). Big da a and co po a e epo ing: Impac s and pa a-
doxes. Accoun ing, Audi ing & Accoun abili y Jou nal, 30(4), 850–873.
And eassen, R.-I. (2020). Digi al echnology and changing oles: A managemen accoun an ’s d eam o
nigh ma e? Jou nal o Managemen Con ol, 31, 209–238.
An hony,R.N. (1965). Planning and con ol sys ems: A amewo k o analysis. Di ision o esea ch,
g adua e school o business adminis a ion, Ha a d.
Appelbaum, D., Kogan, A., Vasa helyi, M., & Yan, Z. (2017). Impac o business analy ics and en e p ise
sys ems on manage ial accoun ing. In e na ional Jou nal o Accoun ing In o ma ion Sys ems, 25(2),
29–44.
A naboldi,M., Busco,C., & Cuganesan,S. (2017). Accoun ing, accoun abili y, social media and big
da a: Re olu ion o hype? Accoun ing, Audi ing & Accoun abili y Jou nal, 30(4), 762–776.
A naboldi,M., Robbiani,A., & Ca lucci,P. (2020). On he ele ance o sel -se ice business in elligence
o uni e si y managemen . Jou nal o Accoun ing & O ganiza ional Change, 17(1), 5–22(18).
Awan,U., Bha i,S.H., Shamim,S., Khan,Z., Akh a ,P., & Bal a,M.E. (2021). The ole o big da a
analy ics in manu ac u ing agili y and pe o mance: mode a ion–media ion analysis o o ganiza-
ional c ea i i y and o he in ol emen o cus ome s as da a analys s. B i ish Jou nal o Manage-
men , 33(3), 1200–1220.
Baka ich, K. M., Cas onguay, J. J., & O’B ien, P. E. (2020). The use o blockchains o enhance sus ain-
abili y epo ing and assu ance. Accoun ing Pe spec i es, 19(4), 389–412.
Baumeis e , R. F. (2013). W i ing a li e a u e e iew. In M. J. P ins ein (Ed.), The Po able Men o . New
Yo k: Sp inge .
Be gmann, M., B ück, C., Knaue , T., & Schwe ing, A. (2020). Digi iza ion o he budge ing p ocess:
De e minan s o he use o business analy ics and i s e ec on sa is ac ion wi h he budge ing p o-
cess. Jou nal o Managemen Con ol, 31(1–2), 25–54.
Bhimani, A. (2020). Digi al da a and managemen accoun ing: Why we need o e hink esea ch me hods.
Jou nal o Managemen Con ol, 31, 1–15.
62
J.Fähnd ich
1 3
Bhimani, A., & Willcocks, L. (2014). Digi isa ion, ‘Big Da a’ and he ans o ma ion o accoun ing in o -
ma ion. Accoun ing and Business Resea ch, 44(4), 469–490.
B ennen, J. S., & K eiss, D. (2016). Digi aliza ion. In K. B. Jensen, E. W. Ro henbuhle , J. D. Pooley,
& R. T. C aig (Eds.), The In e na ional Encyclopedia o Communica ion Theo y and Philosophy.
Wiley.
Bu ns, J., & Vai io, J. (2001). Managemen accoun ing change. Managemen Accoun ing Resea ch,
12(4), 389–402.
By ne, S., & Pie ce, B. (2007). Towa ds a mo e comp ehensi e unde s anding o he oles o manage-
men accoun an s. Eu opean Accoun ing Re iew, 16(3), 469–498.
Caglio, A. (2003). En e p ise esou ce planning sys ems and accoun an s: Towa ds hyb idiza ion? Eu o-
pean Accoun ing Re iew, 12(1), 123–153.
Ca lsson-Wall,M., Go e zki,L., Ho s ed ,J., K aus,K., & Nilsson,C.‐J. (2021). Explo ing he implica-
ions o cloud‐based en e p ise esou ce planning sys ems o public sec o managemen accoun -
an s. Financial Accoun abili y & Managemen .
Cha e ed associa ion o business schools. (2022). The pu pose o he Academic Jou nal Guide. h ps://
cha e eda bs. o g/ acade mic- jou n al- guide- 2021/
Chenhall, R. H. (2003). Managemen con ol sys ems design wi hin i s o ganiza ional con ex : Findings
om con ingency-based esea ch and di ec ions o he u u e. Accoun ing, O ganiza ions and Soci-
e y, 28(2–3), 127–168.
Chenhall, R. H., Kallunki, J.-P., & Sil ola, H. (2011). Explo ing he ela ionships be ween s a egy, inno-
a ion, and managemen con ol sys ems: The oles o social ne wo king, o ganic inno a i e cul u e,
and o mal con ols. Jou nal o Managemen Accoun ing Resea ch, 23(1), 99–128.
Chenhall, R. H., & Moe s, F. (2015). The ole o inno a ion in he e olu ion o managemen accoun ing
and i s in eg a ion in o managemen con ol. Accoun ing, O ganiza ions and Socie y, 47(3), 1–13.
Da , L. (2021). Employe s’ pe spec i es o accoun ing g adua es and hei wo ld o wo k: So wa e use
and ICT compe encies. Accoun ing Educa ion, 30(5), 495–524.
Da enpo , T. H., & Pa il, D. J. (2012). Da a scien is . Ha a d Business Re iew, 90(5), 70–76.
Dechow, N., & Mou i sen, J. (2005). En e p ise esou ce planning sys ems, managemen con ol and he
ques o in eg a ion. Accoun ing, O ganiza ions and Socie y, 30(7–8), 691–733.
Dema ini,M., & Ta icchi,P. (2021). Pe o mance measu emen and managemen . A li e a u e e iew
ocussed on he ole played by managemen heo ies wi h a deep di e in o he indus y 4.0 en i on-
men . In e na ional Jou nal o P oduc i i y and Pe o mance Managemen , 71(4), 1008–1033.
Denye , D., T an ield, D., & an Aken, J. E. (2008). De eloping design p oposi ions h ough esea ch
syn hesis. O ganiza ion S udies, 29(3), 393–413.
Dooley, L. M. (2002). Case s udy esea ch and heo y building. Ad ances in De eloping Human
Resou ces, 4(3), 335–354.
Dö inge , S. (2020). ‘The p oblem-cen ed expe in e iew’. Combining quali a i e in e iewing
app oaches o in es iga ing implici expe knowledge. In e na ional Jou nal o Social Resea ch
Me hodology, 1(4), 1–14.
F ied, A. (2017). Te minological dis inc ions o ‘con ol’: A e iew o he implica ions o managemen
con ol esea ch in he con ex o inno a ion. Jou nal o Managemen Con ol, 28(1), 5–40.
Fulle on, R. R., & McWa e s, C. S. (2002). The ole o pe o mance measu es and incen i e sys ems
in ela ion o he deg ee o JIT implemen a ion. Accoun ing, O ganiza ions and Socie y, 27(8),
711–735.
Ge man academic associa ion o business esea ch. (2022). VHB-JOURQUAL 3. h ps:// hbon line. o g/
en/ hb4y ou/ hb- jou q ual/ hb- jou q ual-3.
G anlund, M. (2011). Ex ending AIS esea ch o managemen accoun ing and con ol issues: A esea ch
no e. In e na ional Jou nal o Accoun ing In o ma ion Sys ems, 12(1), 3–19.
G e e, J., Ax, C., Bed o d, D. S., Bedna ek, P., B ühl, R., De gå d, J., Di illo, A., Gosselin, M., Hoozée,
S., & Is aelsen, P. (2017). The impac o socie y on managemen con ol sys ems. Scandina ian
Jou nal o Managemen , 33(4), 253–266.
G isa , C., & Meye , M. (2016). Use o simula ion in con olling esea ch: A sys ema ic li e a u e e iew
o Ge man-speaking coun ies. Managemen Re iew Qua e ly, 66(2), 117–157.
Guen he , T. W. (2013). Concep ualisa ions o ‘con olling’ in Ge man-speaking coun ies: Analysis and
compa ison wi h Anglo-Ame ican managemen con ol amewo ks. Jou nal o Managemen Con-
ol, 23(4), 269–290.
63
1 3
A li e a u e e iew on heimpac o digi alisa ion onmanagemen …
Ha ney,B., & Jo dan,C. (2008). Unlocking he black box: Line manage s and HRM‐Pe o mance in
a call cen e con ex . In e na ional Jou nal o P oduc i i y and Pe o mance Managemen , 57(4),
275–296.
Hausbe g, J. P., Lie e-Ne hele , K., Packmoh , S., Paku a, S., & Vogelsang, K. (2019). Resea ch s eams
on digi al ans o ma ion om a holis ic business pe spec i e: A sys ema ic li e a u e e iew and
ci a ion ne wo k analysis. Jou nal o Business Economics, 89(8), 931–963.
Heinicke, A. (2018). Pe o mance measu emen sys ems in small and medium-sized en e p ises and am-
ily i ms: A sys ema ic li e a u e e iew. Jou nal o Managemen Con ol, 28(4), 457–502.
Heinzelmann,R. (2018). Occupa ional iden i ies o managemen accoun an s: The ole o he IT sys em.
Jou nal o Applied Accoun ing Resea ch, 19(4), 465–482.
Hen u-Aho, T. (2016). Enabling cha ac e is ics o new budge ing p ac ice and he ole o con olle .
Quali a i e Resea ch in Accoun ing & Managemen , 13(1), 31–56.
Hiebl, M. R. W. (2014). Uppe echelons heo y in managemen accoun ing and con ol esea ch. Jou nal
o Managemen Con ol, 24(3), 223–240.
Jä enpää, M. (2007). Making business pa ne s: A case s udy on how managemen accoun ing cul u e
was changed. Eu opean Accoun ing Re iew, 16(1), 99–142.
Knudsen, D.-R. (2020). Elusi e bounda ies, powe ela ions, and knowledge p oduc ion: A sys ema ic
e iew o he li e a u e on digi aliza ion in accoun ing. In e na ional Jou nal o Accoun ing In o -
ma ion Sys ems, 36(1), 100441.
Kokina,J., Gille an,R., Blanche e,S., & S odda d,D. (2019). Accoun an as digi al inno a o : Roles and
compe encies in he age o au oma ion. A ailable a SSRN 3449720.
Kokina, J., & Blanche e, S. (2019). Ea ly e idence o digi al labo in accoun ing: Inno a ion wi h
Robo ic p ocess au oma ion. In e na ional Jou nal o Accoun ing In o ma ion Sys ems, 35(4),
100431.
Ko honen,T., Selos,E., Laine,T., & Suomala,P. (2020). Explo ing he p og ammabili y o managemen
accoun ing wo k o inc easing au oma ion: an in e en ionis case s udy. Accoun ing, Audi ing &
Accoun abili y Jou nal, 34(2), 253–280.
Küppe ,H.-U., F iedl,G., Ho mann,C., & Pedell,B. (2013). Con olling: Konzep ion, Au gaben, Ins u-
men e (6., übe a bei e e Au lage). EBL-Schwei ze . Schä e -Poeschel Ve lag ü Wi scha S eue n
Rech GmbH.
Legne , C., Eymann, T., Hess, T., Ma , C., Böhmann, T., D ews, P., Mädche, A., U bach, N., & Ahle-
mann, F. (2017). Digi aliza ion: Oppo uni y and challenge o he business and in o ma ion sys ems
enginee ing communi y. Business & In o ma ion Sys ems Enginee ing, 59(4), 301–308.
Lei ne -Hane sede ,S., Lehne ,O.M., Eisl,C., & Fo s enlechne ,C. (2021). A p o ession in ansi ion:
ac o s, asks and oles in AI-based accoun ing. Jou nal o Applied Accoun ing Resea ch, 24(3),
334–356.
Liew, A. (2015). The use o echnology-s uc u ed managemen con ols: Changes in senio manage-
men ’s decision-making beha iou s. In e na ional Jou nal o Accoun ing In o ma ion Sys ems,
17(2), 37–64.
Liu, Q., & Vasa helyi, M. A. (2014). Big ques ions in AIS esea ch: Measu emen , in o ma ion p ocess-
ing, da a analysis, and epo ing. Jou nal o In o ma ion Sys ems, 28(1), 1–17.
Lynham, S. A. (2002). The gene al me hod o heo y-building esea ch in applied disciplines. Ad ances
in De eloping Human Resou ces, 4(3), 221–241.
Maiga, A. S., Nilsson, A., & Jacobs, F. A. (2014). Assessing he impac o budge a y pa icipa ion on
budge a y ou comes: The ole o in o ma ion echnology o enhanced communica ion and ac i i y-
based cos ing. Jou nal o Managemen Con ol, 25(1), 5–32.
Malmi, T. (2016). Manage ialis s udies in managemen accoun ing: 1990–2014. Managemen Accoun -
ing Resea ch, 31, 31–44.
Malmi, T., & B own, D. A. (2008). Managemen con ol sys ems as a package—Oppo uni ies, chal-
lenges and esea ch di ec ions. Managemen Accoun ing Resea ch, 19(4), 287–300.
McA ee, A., B ynjol sson, E., Da enpo , T. H., Pa il, D. J., & Ba on, D. (2012). Big da a: The manage-
men e olu ion. Ha a d Business Re iew, 90(10), 60–68.
Me chan ,K.A., & Van de S ede. (2007). Managemen con ol sys ems: Pe o mance measu emen ,
e alua ion and incen i es. Pea son educa ion.
Me chan , K. A. (2012). Making managemen accoun ing esea ch mo e use ul. Paci ic Accoun ing
Re iew, 24(3), 334–356.
Me chan , K. A., & O ley, D. T. (2006). A e iew o he li e a u e on con ol and accoun abili y. Hand-
books o Managemen Accoun ing Resea ch, 2, 785–802.
64
J.Fähnd ich
1 3
Moll, J., & Yigi basioglu, O. (2019). The ole o in e ne - ela ed echnologies in shaping he wo k o
accoun an s: New di ec ions o accoun ing esea ch. The B i ish Accoun ing Re iew, 51(6), 100833.
Mölle , K., Schä e , U., & Ve bee en, F. (2020). Digi aliza ion in managemen accoun ing and con ol:
An edi o ial. Jou nal o Managemen Con ol, 31(1–2), 1–8.
Mul ow, C. D. (1994). Ra ionale o sys ema ic e iews. BMJ (clinical Resea ch Ed.), 309(6954),
597–599.
Nielsen,S. (2018). Re lec ions on he applicabili y o business analy ics o managemen accoun ing–
and u u e pe spec i es o he accoun an . Jou nal o Accoun ing & O ganiza ional Change, 14(2),
167–187.
Nielsen, S. (2022). Managemen accoun ing and he concep s o explo a o y da a analysis and unsupe -
ised machine lea ning: A li e a u e s udy and u u e di ec ions. Jou nal o Accoun ing & O ganiza-
ional Change, 11(1), 20.
Oes e eich, T. D., & Teu ebe g, F. (2019). The ole o business analy ics in he con olle s and manage-
men accoun an s’ compe ence p o iles: An explo a o y s udy on indi idual-le el da a. Jou nal o
Accoun ing & O ganiza ional Change, 15, 330–356.
Oes e eich, T. D., Teu ebe g, F., Bensbe g, F., & Busche , G. (2019). The con olling p o ession in he
digi al age: Unde s anding he impac o digi isa ion on he con olle ’s job oles, skills and compe-
ences. In e na ional Jou nal o Accoun ing In o ma ion Sys ems, 35, 100432.
Payne, R. (2014). Discussion o ‘Digi isa ion, “Big Da a” and he ans o ma ion o accoun ing in o ma-
ion’ by Alnoo Bhimani and Leslie Willcocks (2014). Accoun ing and Business Resea ch, 44(4),
491–495.
Pe e s, M. D., Wiede , B., & Su on, S. G. (2018). O ganiza ional imp o isa ion and he educed use ul-
ness o pe o mance measu emen BI unc ionali ies. In e na ional Jou nal o Accoun ing In o ma-
ion Sys ems, 29, 1–15.
Pe e s, M. D., Wiede , B., Su on, S. G., & Wake ield, J. (2016). Business in elligence sys ems use in pe -
o mance measu emen capabili ies: Implica ions o enhanced compe i i e ad an age. In e na ional
Jou nal o Accoun ing In o ma ion Sys ems, 21, 1–17.
Qua one, P. (2016). Managemen accoun ing goes digi al: Will he mo e make i wise ? Managemen
Accoun ing Resea ch, 31(3), 118–122.
Quinn, M. (2014). S abili y and change in managemen accoun ing o e ime—A cen u y o so o e i-
dence om Guinness. Managemen Accoun ing Resea ch, 25(1), 76–92.
Reinking, J., A nold, V., & Su on, S. G. (2020a). Syn hesizing en e p ise da a h ough digi al dashboa ds
o s a egically align pe o mance: Why do ope a ional manage s use dashboa ds? In e na ional
Jou nal o Accoun ing In o ma ion Sys ems, 37(4), 100452.
Reinking, J., A nold, V., & Su on, S. G. (2020b). Syn hesizing en e p ise da a o s a egically align pe -
o mance: The in en ionali y o s a egy su oga ion. In e na ional Jou nal o Accoun ing In o ma-
ion Sys ems, 36(9), 100444.
Reis, J., Amo im, M., Melão, N., Cohen, Y., & Rod igues, M. (2020). Digi aliza ion: A li e a u e e iew
and esea ch Agenda. In Z. Anisic, B. Lalic, & D. G acanin (Eds.), P oceedings on 25 h In e na-
ional Join Con e ence on Indus ial Enginee ing and Ope a ions Managemen – IJCIEOM: The
Nex Gene a ion o P oduc ion and Se ice Sys ems (pp. 443–456). Cham: Sp inge In e na ional
Publishing. h ps:// doi. o g/ 10. 1007/ 978-3- 030- 43616-2_ 47
Re ellino, S., & Mou i sen, J. (2009). The mul iplici y o con ols and he making o inno a ion. Eu o-
pean Accoun ing Re iew, 18(2), 341–369.
Ribei o, J. A., & Scapens, R. W. (2006). Ins i u ional heo ies in managemen accoun ing change. Quali-
a i e Resea ch in Accoun ing & Managemen , 3(2), 94–111.
Rikha dsson, P., & Yigi basioglu, O. (2018). Business in elligence & analy ics in managemen accoun -
ing esea ch: S a us and u u e ocus. In e na ional Jou nal o Accoun ing In o ma ion Sys ems, 29,
37–58.
Rom, A., & Rohde, C. (2007). Managemen accoun ing and in eg a ed in o ma ion sys ems: A li e a u e
e iew. In e na ional Jou nal o Accoun ing In o ma ion Sys ems, 8(1), 40–68.
Rowbo om,N., Locke,J., & T oshani,I. (2021). When he ail wags he dog? Digi alisa ion and co po-
a e epo ing. Accoun ing, O ganiza ions and Socie y, 101226.
Schallmo,D.R.A., & Williams,C.A. (2018). His o y o digi al ans o ma ion. In Digi al T ans o ma-
ion Now!. Sp inge . pp. 3–8
Siddaway, A. P., Wood, A. M., & Hedges, L. V. (2019). How o do a sys ema ic e iew: A bes p ac ice
guide o conduc ing and epo ing na a i e e iews, me a-analyses, and me a-syn heses. Annual
Re iew o Psychology, 70, 747–770.