At the Interface of Digital Technologies and Management Accounting
At the Interface of Digital Technologies and Management Accounting
BRITISH ACCOUNTING REVIEW 2023 CONFERENCE AND SPECIAL ISSUE THEME: “At the Interface of Digital Technologies and Management Accounting” VENUE: Dubai DATE: 13-15 December 2023 No economy or society remains unaffected by digital technologies. Digitalisation is making perhaps the most pervasive impact on business activities and organisational life ever witnessed. The past two decades have seen numerous enterprises altering their strategies, processes and markets with some business models having been entirely replaced by completely new operating platforms. Financial management and accounting applications have both been affected and/or have effected changes of their own within enterprises. Accountancy professionals have also shifted their outlook to mobilise digital transformation across areas of practice. Academic research on the nature and effects of various digital technologies has started to emerge. Many have described current developments, identified emerging issues and outlined a research agenda (e.g. Flyverbom, 2022; Garanina, et al., 2022; Kellogg et al., 2020; Kostić and Sedej, 2022; Raisch and Krakowski, 2020). Some have discussed the changes and opportunities digital technologies create for management accounting and control (e.g. Bhimani and Willcocks, 2014; Buhmann et al., 2019; Möller, et al., 2020; Tyma, et al., 2022), as well as provided a more critical note on potential problems and issues such developments may cause (Bhimani, 2021; Martin et al., 2016; Zuboff, 2015; Nørreklit et al, 2019). Scholars have reported that digitalisation is altering the core of contexts where accounting exists and to some extent the nature of accounting language itself (Arnaboldi et al., 2017; Cinquini and Mauro, 2023; Janvrin and Watson, 2017; Knudsen, 2020; Quattrone, 2016; Quinn et al., 2014, Vasarhelyi et al, 2015). Many accounting researchers undertaking investigations of different aspects of digitalisation assess a variety of empirical data not conventionally accessed and adopt different research methods in reaching their findings (Bhimani, 2020; Korhonen et al., 2020; Moll and Yigitbasioglu, 2019; Rikhardsson and Yigitbasioglu, 2018). This conference and special BAR issue call invites contributions on issues around digitalisation and management accounting and controls. Empirical and theoretical contributions from any research paradigm may be submitted. Submissions are invited on, but not limited to, the following topics in relation to management accounting and digitalisation:
How do machine learning and artificial intelligence, blockchain and cloud computing impact management accounting and control processes?
What decisional aspects in management accounting are affected by digital technologies?
How do unstructured data (such as images, voice, texts, facial recognition, mobile footprints, geolocation, social media among others) and Big Data affect accounting reports and information?
How does the role of the management accountant alter in digitally transforming environments?
Are novel connections between auditing, assurance, taxation and treasury activities and management accounting arising from digitalisation?
Do digital technologies alter financial planning, capital budgeting and / or forecasting practices?
Does digitalisation open new research paradigms and increase methodological possibilities for accounting scholarship?
How do responsibility accounting systems and performance evaluation mechanisms change with digital technology usage?
Do performance and cost management approaches and tools, such as the balanced scorecard, activity-based accounting, target cost management among others, retain their relevance in digitalising environments? What new tools and approaches are being used?
What ethical and value issues do digitalised management accounting controls bring about?
What accountability reforms take place in digital enterprise spaces?
What are some human behavioural and accounting control consequences and risks of digital transformations?
How are professional accountancy bodies changing in a world that is growingly digital?
How do digital technologies alter accounting language, communication and controls in organizations and in civil society and public organisations?
Papers submitted to the BAR conference will be subject to a blind review process in accordance with the normal processes of British Accounting Review. Papers accepted for presentation at the conference will also be considered for publication in a special theme issue of BAR. The conference will be held in Dubai and is sponsored by the University of United Arab Emirates (UAEU). Dubai has developed from being a fishing village in the Arabian Gulf to one of the world’s most cosmopolitan cities. It is home to over 200 nationalities as well as being a leading world financial hub affording a beautiful coastline, magnificent cityscapes, a range of luxury hotels, cafes and restaurants and manifests the world’s tallest building (The Burj Khalifa)! Manuscript submission information: Papers for the 2023 BAR conference and special issue should be submitted to all three guest editors by 15 August 2023. The guest editors are: Al Bhimani ([email protected]), Lino Cinquini ([email protected]) and Teemu Malmi ([email protected]). It is anticipated that this special issue of the journal will be published in 2024. Submissions to the special issue are not limited to conference presenters. All accepted papers will have gone through the journal’s full review process. The Journal’s submission system is open for submissions for the Special Issue “At the Interface of Digital Technologies and Management Accounting”. When submitting your manuscript please select the article type ‘VSI: Digital technologies & MA’. All submissions deemed suitable to be sent for peer review will be reviewed by at least two independent reviewers. Once your manuscript is accepted, it will go into production and will be simultaneously published in the current regular issue and pulled into the online Special Issue. Articles from this Special Issue will appear in different regular issues of the journal, though they will be clearly marked and branded as Special Issue articles. Please see an example here: https://www.sciencedirect.com/journal/science-of-the-total-environment/special-issue/10SWS2W7VVV Please ensure you read the Guide for Authors before writing your manuscript. The Guide for Authors: https://www.elsevier.com/journals/the-british-accounting-review/0890-8389/guide-for-authors The link to submit your manuscript is available on the Journal’s homepage at: https://www.editorialmanager.com/ybare/default2.aspx Inquiries, including questions about appropriate topics, may be sent electronically to [email protected] Learn more about the benefits of publishing in a special issue: https://www.elsevier.com/authors/submit-your-paper/special-issues Interested in becoming a guest editor? Discover the benefits of guest editing a special issue and the valuable contribution that you can make to your field: https://www.elsevier.com/editors/role-of-an-editor/guest-editors