In this paper, we use two systematic literature reviews to explore questions about digitization in management reporting on the one hand and role-specific questions on the other. We assume that greater digitization in terms of efficiency and effectiveness will change the role of the management accountant in general and in reporting in particular, as this should lead to greater automation and possibly more time for consulting activities by management accountants/controllers. After a rigorously documented filtering process, a total of 51 papers remained for analysis of the research questions posed. As a result, in addition to research gaps in management reporting, the most important information technology (IT) tools in management accounting and management reporting can be identified. IThe systematic literature evaluations serve as a basis for further research to verify the possible causal relationships found.
Frank, Vanessa; Ulrich, Patrick Sven; Buettner, Ricardo; and Becker, Wolfgang, "Current Developments in Management Reporting - A Systematic Literature Review focusing on Digitization and Role Changes" (2022). PACIS 2022 Proceedings. 332.
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