Digitalization tensions in the management accounting profession: Boundary work responses and their consequences

Claudio de Araujo Wanderley*, Kate E. Horton

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

Abstract

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.

Original languageEnglish
Article number101455
JournalBritish Accounting Review
DOIs
Publication statusE-pub ahead of print - 3 Aug 2024

Bibliographical note

Publisher Copyright: © 2024 Elsevier Ltd

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