What happens at the interface of digitalisation and accounting?

Bhimani, Alnoor ORCID: 0000-0002-1884-5840, Cinquini, Lino and Malmi, Teemu (2025) What happens at the interface of digitalisation and accounting? British Accounting Review. ISSN 0890-8389 (In Press)

Text (FINAL RESUBMISSION OF YBARE-D-24-01314 BAR INTRO PAPER FOR SI BHIMANI CINQUINI AND MALMI_LC_TM) - Accepted Version Pending embargo until 1 January 2100. Available under License Creative Commons Attribution. Download (617kB)

Abstract

Organisations adopting digital technologies are seeing alterations in the structure and nature of data they track and process. Within this landscape of change, accounting systems tend to focus on the collection and aggregation of financial transaction data and the provision of quantitative and non-financial information to support decision-making processes. Evidence is, however, emerging that accounting controls and financial reporting are being reshaped in digitalising environments. We consider a number of accounting issues tied to the intersection of digitalisation and organisational processes highlighting the control implications of these changes. We identify related research possibilities and discuss the value of methodological pluralism in studying accounting in digitalising contexts.

Item Type:	Article
Additional Information:	© 2025 The Author(s)
Divisions:	Accounting
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Date Deposited:	20 Aug 2025 15:18
Last Modified:	20 Aug 2025 16:51
URI:	http://eprints.lse.ac.uk/id/eprint/129175

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