Management accounting & control and digitalization. Status quo and future perspectives for business intelligence & analytics in management accounting & control.
Sprache der Bezeichnung:
Research at the interface between management accounting & control (MAC) and information technology is greatly interested in the potential impact of big data and related analytical technologies (Payne, 2014) as well as in their role in improving MAC (Peters et al., 2018). Existing studies dealing with business intelligence and analytics (BI&A) in MAC cover a wide range of topics such as organizational performance, performance management, planning, process control, and skills (Alnoukari and Hanano, 2017; Elbashir et al., 2008; Elbashir et al., 2013; Oesterreich et al., 2019; Oesterreich and Teuteberg, 2019; Vuk?i? et al., 2013). Although some publications have recently addressed the intersection of MAC and BI&A, research in this area is still in its infancy, being very heterogeneous and unstructured (Möller et al., 2020).
At present, there is hardly any information on how these ongoing developments might influence MAC and what consequences result from their use; such insights, however, would allow us to identify potential trends for MAC. Additionally, it has not yet been fully clarified which skills and competences management accounting professionals should have, or what the current level of training for future management accountants (i.e. BI&A in higher education) looks like.