TY - JOUR
T1 - Digitalization tensions in the management accounting profession
T2 - Boundary work responses and their consequences
AU - Wanderley, Claudio de Araujo
AU - Horton, Kate E.
N1 - Publisher Copyright: © 2024 Elsevier Ltd
PY - 2024/8/3
Y1 - 2024/8/3
N2 - This study examines senior finance professionals' experiences and responses to digitalization tensions by applying a boundary-work theoretical lens. Based on interview data, we find that individuals use six boundary work strategies to respond to digitalization, namely, 1. Expansion into business partner roles; 2. Expansion into other specialisms; 3. Defensive boundary work; 4. Cross-functional collaborative boundary work; 5. Boundary spanning/bridging work; and 6. Organizational restructuring work. We also examine finance professionals’ different perceptions regarding the permeability of accounting boundaries and the effects of digitalization, which underpin the use of different strategies. Finally, we shed light on the unintended consequences of these boundary work activities for inter-professional competition, for the nature and scope of accounting roles, and for the future of the management accounting profession, more broadly.
AB - This study examines senior finance professionals' experiences and responses to digitalization tensions by applying a boundary-work theoretical lens. Based on interview data, we find that individuals use six boundary work strategies to respond to digitalization, namely, 1. Expansion into business partner roles; 2. Expansion into other specialisms; 3. Defensive boundary work; 4. Cross-functional collaborative boundary work; 5. Boundary spanning/bridging work; and 6. Organizational restructuring work. We also examine finance professionals’ different perceptions regarding the permeability of accounting boundaries and the effects of digitalization, which underpin the use of different strategies. Finally, we shed light on the unintended consequences of these boundary work activities for inter-professional competition, for the nature and scope of accounting roles, and for the future of the management accounting profession, more broadly.
UR - http://www.scopus.com/inward/record.url?scp=85200825424&partnerID=8YFLogxK
U2 - 10.1016/j.bar.2024.101455
DO - 10.1016/j.bar.2024.101455
M3 - Article
AN - SCOPUS:85200825424
SN - 0890-8389
JO - British Accounting Review
JF - British Accounting Review
M1 - 101455
ER -