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Keywords: Digitalisation
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Journal Articles
Qualitative Research in Accounting & Management (2025) 22 (2): 199–224.
Published: 08 October 2024
... Publishing Limited Licensed re-use rights only Digitalisation Cloud technologies Management control practice Pragmatic constructivism Over the past decade, scholars have investigated the impact of digitalisation on the management accounting and control function (Bhimani, 2020 ; 2021...
Journal Articles
Qualitative Research in Accounting & Management (2025) 22 (2): 134–157.
Published: 19 April 2024
...Jochen Fähndrich; Burkhard Pedell Purpose This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation...
