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Who knows what scholarly gems lie behind the iron doors of research library stacks in what used to be called “East” Germany? Today anyone with a network connection and a Web browser can know at least some of the answers, thanks to a major automation effort.

This research aims to discuss the success of digital transformation focusing on the role of IT and management commitment in digitalization together with sectorial relevance as influencing factors. According to the literature, these dimensions are key elements of digitalization, and there is no consensus on their decisiveness. The authors measure the success of digital transformation with the digital innovation. The research is part of ongoing work, in which the IT-related practice of Hungarian organizations has been explored on an annual basis since 2009.

The research methodology is a combined one; both qualitative and quantitative methods were applied including surveying digital transformation literature, interviews with key representatives of Hungarian organizations, developing a survey to collect quantitative data, data collection and processing with PLS-SEM.

The results revealed that the digital innovations are strongly determined by business, management commitment and, to a far lesser extent, by strategy. In the case of digital transformation, the role of IT departments and the services they provide are less relevant.

The most important limitation of the research is the size and composition of the sample. Results do not present the situation of a specific industrial sector.

Digital technologies influence and disrupt practically every industry; the development of information and communication technology has changed economies all over the world. Decisive factors of digital transformations are widely researched, but there is no consensus about them. This research contributes to understanding the role of IT department and their services in this process together with leadership, sectorial relevance as influencing factors.

This paper aims to investigate how embedding accounting techniques of cost and budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially perpetuates colonial practices for Australian First Nations people living in remote areas. Further, the paper aims to explore how accounting might help to integrate the unique modes of accountability First Nations people have over disability care into the NDIS funding system. Ultimately, the aim is to discern whether accounting practices can be mobilised as a means to decolonising the NDIS framework.

This study uses a qualitative methodology to analyse public hearings from the Australian Disability Royal Commission. Drawing on Bhabha's (1994) concept of the “third space”, this study investigates how accounting techniques can be used to potentially decolonise the NDIS. This study also borrows Bhabha's (1994) concept of the third space to explore the potential for decolonising the NDIS through accounting techniques.

Findings show that the accounting techniques pertaining to funding and costs embedded within the NDIS contribute to displacing and disconnecting First Nations people from their cultural practices and ways of life. Further, the analysis reveals that the NDIS funding system could help to decolonise the NDIS space if it were modified to incorporate First Nations' perspectives on accountability for disability care.

The case of the NDIS exposes glimpses of colonisation in contemporary Australia, where Western institutional and economic systems dominate over the structure and authority of the practice. In this paper, this study demonstrates that the accounting system used by the NDIS plays a role in marginalising First Nations people. However, accounting, as a technology of negotiation, could also be mobilised to enhance accountability for disability care outcomes and pave the way for decolonising public policies.