Digitalization Tensions in the Management Accounting Profession: Boundary Work Responses and Their Consequences

Seminar summary

This study examines management accountants’ experiences of digitalization tensions and their responses to these tensions, by applying a boundary-work theoretical lens. Based on interviews with 80 international management accountants, we find that individuals use a range of boundary work strategies to respond to digitalization. These include competitive boundary work tactics (aimed at expanding and defending the boundaries of the accounting profession), collaborative boundary work tactics (aimed at crossing and bridging organizational boundaries to find cooperative solutions), and configurational boundary work tactics (aimed at reconfiguring the boundaries among others in response to digitalization pressures). We also examine accountants’ different perceptions regarding the permeability of accounting boundaries and the effects of digitalization, which underpin the use of different strategies. Finally, we shed light on the unintended consequences of these boundary work activities for inter-professional competition, for the nature and scope of accounting roles, and for the future of the management accounting profession, more broadly.

How to attend this seminar

This seminar is free to attend with no need to register in advance.

We welcome you to join us on Wednesday 1 November at 2pm.

You can join us in person in room CTC.3.01 (Colchester campus) or join online.

Speaker bio

Dr Claudio Wanderley

Claudio Wanderley, Associate Professor at the Federal University of Pernambuco, Brazil. He is member of the board of directors of the European Accounting Association (EAA, Central & South America representative). He is the former Director of Institutional Relations of the Brazilian Accounting Association (ANPCONT), and former member of the Executive Committee of the International Association for Accounting Education and Research (IAEER), and the American Accounting Association (AAA) Global Engagement Committee. He is associate editor of the ‘Contabilidade e Finanças’ Journal. He has had a number of research projects funded by renowned organizations such as Chartered Institute of Management Accountants (CIMA) and the Institute of Management Accountants (IMA). He has published his research in a range of highly rated academic outlets (e.g., Management Accounting Research; Accounting, Auditing & Accountability Journal; and Accounting Forum).