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Management Accounting in the Digital Era: Literature Review

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Artificial Intelligence for Sustainable Finance and Sustainable Technology (ICGER 2021)

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 423))

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Abstract

The purpose of the paper is to provide a structure overview of literature for digitalization in the managerial accounting. This can serve as a basis for future research, and thus provide a framework for furthermore focused research questions. Papers published in prominent accounting journals during a 14-year period were scanned. These papers pertaining to the field of digitalization in the managerial accounting were categorized and analyzed in more detail and classified in accordance with selected dimensions. The review was focused on papers explicitly exploring the link between accounting and technology. This paper focused on the field of management accounting and its evolving nature in the fastmoving digital world. This literature review aims to shed light on the effects of digitalization on the well-established filed of management accounting.

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Author information

Authors and Affiliations

  1. Emaar Architects, Manama, Bahrain

    Atheer AlAnsari

  2. Supreme Council for Women, Manama, Bahrain

    Badreya Alqadhi

  3. Ministry of Health, Manama, Bahrain

    Aysha Aljawder

  4. Ahlia University, Manama, Bahrain

    Rami Abu Wadi

Authors
  1. Atheer AlAnsari
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  2. Badreya Alqadhi
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  3. Aysha Aljawder
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  4. Rami Abu Wadi
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Corresponding author

Correspondence to Rami Abu Wadi .

Editor information

Editors and Affiliations

  1. Accounting, Finance and Banking Department, College of Business and Finance, Ahlia University, Manama, Bahrain

    Abdalmuttaleb M. A. Musleh Al-Sartawi

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AlAnsari, A., Alqadhi, B., Aljawder, A., Wadi, R.A. (2022). Management Accounting in the Digital Era: Literature Review. In: Musleh Al-Sartawi, A.M.A. (eds) Artificial Intelligence for Sustainable Finance and Sustainable Technology. ICGER 2021. Lecture Notes in Networks and Systems, vol 423. Springer, Cham. https://doi.org/10.1007/978-3-030-93464-4_50

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