Digitalization has led to massive data development both from non-formal structures and from management information systems, creating and processing economic and new forms of structured and unstructured data.
FREMONT, CA: Digitalization is having profound effects on how businesses function. Its impact on accounting research increases as the rise of the internet, digital economy tools, and mobile technologies generate depth, breadth, and diversity of data that far exceed what researchers have had admission to in the past. But while social scientists absorbed in organizational issues are beginning to question conventional procedural approaches to the study of contexts where digital information forms are drawn upon, little such concern has been enunciated in the management accounting literature.
Some scholars have reasoned that digital data has done nothing less than transforming the social sciences and is a challenging, established paradigm. Accounting research is no exception. The case for rethinking how valid it is to apply conventional methodological principles in investigating digital data contexts to notify management accounting studies cannot be made too strongly.
Digitalization has led to massive data development both from non-formal structures and from management information systems, creating and processing economic and new forms of structured and unstructured data. Digitalization in management accounting research is growing as one gains access to an outstanding amount of data.
This instance is creating an investigatory landscape presenting growing qualitative and quantitative research domains. The focus on digitalized data raises issues of accounting research method, given that structural information platforms now incorporate the analysis of data not conventionally part of management control research.
Digital data characteristics implant features that can challenge recognized paradigms about data and lead to reformed ontological notions of data's informational nature. The evolution of analyzable data, structured and unstructured, and formally intended and incidental, alters the premise upon which academics can design their analytical work and the methodological teachings they adopt or, indeed, devise.
What may be derived from research utilizing larger volumes of data that develops faster than ever before and more diverse in structure while also contributing specific characteristics like time-stamping and chronology goes beyond what has been empirically accessible. Features that characterize digital data change the potential of investigations concerning the restrictions and possibilities of digital empiricism. Along with an unparalleled array of new data, digitalization has brought novel opportunities for how to and what to research, and a need to re-assess the conventional conceptions of methods legitimacy and eventually, what one regards as having scholarly rigor.
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