Finance & Economics Tracks > Track 9: The Digital Future of Management Accounting

Track Chair:

•  Dr. Kerim Karmeni, Rabat Business School, International University of Rabat, Morocco, kerim.karmeni@uir.ac.ma

Digitalization refers to the use of the digital technologies in business in order to create value (Zhou et al 2021). The digitalization of the business environment has created new organizational challenges for firms. It modified the ways of working and how people use technology. The digitalization carries organizational challenges and it leads to new ecosystems.

Digital technologies are disrupting the management accounting function, and this disruption is likely to increase. Indeed, management accounting and control practices as well as the role of the controller are deeply impacted by the adoption of digital technologies (Möller et al 2020). Although the importance of the impact of digitalization on management accounting for both practitioners and academics, there a little knowledge about the topic (Möller et al 2020; Quattrone, 2016). In this context, several research opportunities can be identified (Möller et al 2020):

How organizations configure their management control systems (MCS) to achieve sustainable performance in a digital context? What is the right mix between Human/Machine in management accounting function? What role will be played by specific technologies in performance management and measurement systems (PMMS)? Which competencies are required in a more digitalized context? What is the impact of digitalization on the roles of controllers?

 The key topics of the track include:

• The potential impact of emerging technologies on the sustainable organizational performance,
• The design of management control systems in a digital context,
• The future of performance management and measurement systems,
• The impact of digitalization on management controller’s role.
• Any other type of contributions that helps to advance this theme.