BEYOND THE LEDGER: HOW DIGITALISATION AND ORGANISATIONAL CHANGE DRIVE SUSTAINABLE VALUE CREATION IN MANAGEMENT ACCOUNTING
DOI:
https://doi.org/10.35631/IJEMP.935053Keywords:
Corporate Sustainability Performance, Digitalisation, Management Accounting, Sustainable Value Creation, Transformational Organisational ChangeAbstract
Regardless of huge financial commitments to digital technology, management accounting units fail to use these technologies for meaningful corporate sustainability achievements owing to a deficient comprehension of the essential organisational modifications. The present study contributes to filling that gap by offering a new way of thinking. This is different from other studies because it sees transformational organisational change as the key link between digitalisation and long-term value creation, instead of seeing technology adoption as a straight line. Using a narrative review method and an integrative thematic analysis of recent literature, the results show that advanced digital tools only lead to real sustainability results when there are big changes in corporate culture, governance, and the accounting function's strategic alignment. This framework makes the field better by combining the theories of socio-technical systems and dynamic capabilities to help us figure out what is going on in the "black box" of digital sustainability transitions. In real life, it tells people who work with technology to put cultural change and skill-building for workers ahead of deploying technology. To figure out how to create long-lasting value, future study should use longitudinal or mixed methods to test this mediation model in a variety of global settings.
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