Search results

This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.

The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.

This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.

This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

The applications of Artificial Intelligence (AI) in various areas of professional and knowledge work are growing. Emotions play an important role in how users incorporate a technology into their work practices. The current study draws on work in the areas of AI-powered technologies adaptation, emotions, and the future of work, to investigate how knowledge workers feel about adopting AI in their work.

We gathered 107,111 tweets about the new AI programmer, GitHub Copilot, launched by GitHub and analysed the data in three stages. First, after cleaning and filtering the data, we applied the topic modelling method to analyse 16,130 tweets posted by 10,301 software programmers to identify the emotions they expressed. Then, we analysed the outcome topics qualitatively to understand the stimulus characteristics driving those emotions. Finally, we analysed a sample of tweets to explore how emotional responses changed over time.

We found six categories of emotions among software programmers: challenge, achievement, loss, deterrence, scepticism, and apathy. In addition, we found these emotions were driven by four stimulus characteristics: AI development, AI functionality, identity work, and AI engagement. We also examined the change in emotions over time. The results indicate that negative emotions changed to more positive emotions once software programmers redirected their attention to the AI programmer's capabilities and functionalities, and related that to their identity work.

Overall, as organisations start adopting AI-powered technologies in their software development practices, our research offers practical guidance to managers by identifying factors that can change negative emotions to positive emotions.

Our study makes a timely contribution to the discussions on AI and the future of work through the lens of emotions. In contrast to nascent discussions on the role of AI in high-skilled jobs that show knowledge workers' general ambivalence towards AI, we find knowledge workers show more positive emotions over time and as they engage more with AI. In addition, this study unveils the role of professional identity in leading to more positive emotions towards AI, as knowledge workers view such technology as a means of expanding their identity rather than as a threat to it.

To address the absence of Lean in transportation logistics in the digital era, this study aims to investigate the application of Lean transportation (LT) tools to reduce waste and facilitate the digital transformation of dedicated road transportation in the offshore industry.

The study adopts action research with a multimethod approach, including a scoping review, focus groups (FG) and participant observation. The research is conducted within the offshore supply chain of a major oil and gas company.

Implementing LT’s continuous improvement tools, particularly value stream mapping (VSM), reduces offshore transportation waste and provides empirical evidence about the intersection of Lean and digital technologies. Applying techniques drawn from organisational learning theory (OLT), stakeholders involved in VSM mapping and FGs engage in problem-solving and develop action plans, driving digital transformation. Waste reduction in loading and unloading stages leads to control actions, automation and process improvements, significantly reducing downtime. This results in an annual monetary gain of US$1.3m. The study also identifies waste related to human effort and underutilised digital resources.

This study contributes to theory and practice by using action research and LT techniques in a real intervention case. From the lens of OLT, it highlights the potential of LT tools for digital transformation and demonstrates the convergence of waste reduction through Lean and Industry 4.0 technologies in the offshore supply chain. Practical outputs, including a benchmarking questionnaire and a plan-do-check-act cycle, are provided for other companies in the same industry segment.

This study presents the results of an assessment of the barriers that can hinder the deployment of robotics and automation systems in developing countries through the lens of the Nigerian construction industry.

A scoping literature review was conducted through which barriers to the adoption of robotics and automation systems were identified, which helped in the formulation of a questionnaire survey. Data were obtained from construction professionals including architects, builders, engineers and quantity surveyors. Retrieved data were analyzed using percentages, frequencies, mean item scores and exploratory factor analysis.

Based on the mean scores, the top five barriers were the fragmented nature of the construction process, resistance by workers and unions, hesitation to adopt innovation, lack of capacity and expertise and lack of support from top-level managers. Through factor analysis, the barriers identified were categorized into four principal clusters namely, industry, human, economic and technical-related barriers.

This study provided a good theoretical and empirical foundation that can be useful to construction industry stakeholders, decision-makers, policymakers and the government in mapping out strategies to promote the incorporation and deployment of automation and robotics into the construction industry to attain the safety benefits they offer.

By identifying and evaluating the challenges that hinder the implementation of robotics and automation systems in the Nigerian construction industry, this study makes a significant contribution to knowledge in an area where limited studies exist.

The contemporary business environment is characterised by an increasing reliance on artificial intelligence, automation, optimisation, efficient communication and data-driven decision making. Based on the limited academic literature that examines the managerial perspective on enterprise chatbots, the paper aims to explore organisational needs and expectations for enterprise chatbots from a managerial perspective, assesses the relationship between managerial knowledge and managerial opinion regarding enterprise chatbots, and delivers a framework for integrating chatbots into the digital workforce.

The paper presents a quantitative design. An online, self-administered survey yielded 111 valid responses from managers in service and manufacturing organisations based on convenience and snowball sampling strategies. Given the nature of the data and the research questions, the research was conducted using principal component analysis, parallel analysis, correlation, internal consistency and difference in means tests.

This research explores the managerial perspective on enterprise chatbots from multiple perspectives (i.e., adoption, suitability, development requirements, benefits, barriers, performance and implications), presents a heat map of the average level of chatbot need across industries and business units, highlights the urgent need for education and training initiatives targeted at decision makers, and provides a strategic framework for successful chatbot implementation.

This study equips managers and practitioners dealing with enterprise chatbots with knowledge to effectively leverage the expected benefits of investing in this technology for their organisations. It offers direction for developers in designing chatbots that align with organisational expectations, capabilities and skills.

Insights for managers, researchers and chatbot developers are provided. The work complements the few academic studies that examine enterprise chatbots from a managerial perspective and enriches related commercial studies with more rigourous statistical analysis. The paper contributes to the ongoing discourse on decision-making in the context of technology development, integration and education.

With the increased demand for the application of technology in property activities, there is a growing need for property professionals adept in using digital technology. Hence, it is important to assess the competence of academia in equipping property professionals with digital technology skills. This study, therefore, assesses property academics in Australian universities to identify their level of knowledge and use of digital technology applicable to the property industry.

Online questionnaire surveys were administered to 22 out of 110 property academics contacted through the Australia Property Institute (API) database to achieve this aim. The collected data were analysed using mean score ranking and ANOVA.

The study found that apart from databases and analytics platforms such as Corelogic RP data, price finder and industry-based software such as the Microsoft Office suite and ARGUS software, the academics were not knowledgeable in most identified and sampled proptech tools. Similarly, most proptech tools were not used or taught to the students. It was also found that early career academics (below five years in academia) were the most knowledgeable group about the proptech tools.

Relying on the API database to contact property academics potentially excludes the position of property academics who may not be affiliated or have contacts with API, hence, the findings of this study should be generalised with caution.

The study bears huge implications for the property education sector and industry in Australia; a low knowledge and use of nascent tools such as artificial intelligence, machine learning, blockchain, drones, fintech, which have received intense interest, reveals some level of skill gap of students who pass through that system and may need to be upskilled by employers to meet the current day demand.

In response to the clamour for technology-inclined property professionals, this paper presents itself as the first to assess the knowledge levels and application of digital technology by property academics.

Building information modelling (BIM) has transformed the traditional practices of the Architecture, Engineering and Construction (AEC) industry. BIM creates a collaborative digital representation of built environment data. Competitive advantage can be achieved with collaborative project delivery and rich information modelling. Despite the abundant benefits, BIM’s adoption in the AEC is susceptible to confrontation. A substantial impediment to BIM adoption often cited is data interoperability. Other facets of interoperability got limited attention. Other academic areas, including information systems, discuss the interoperability construct ahead of data interoperability. These interoperability factors have yet to be surveyed in the AEC industry. This study aims to investigate the effect of interoperability factors on BIM adoption and develop a comprehensive BIM adoption model.

The theoretical foundations of the proposed model are based on the European interoperability framework (EIF) and technology, organization, environment framework (TOE). Quantitative data collection from construction firms is gathered. The model has been thoroughly examined and validated using partial least squares structural equation modelling in SmartPLS software.

The study’s findings indicate that relative advantage, top management support, government support, organizational readiness and regulation support are determinants of BIM adoption. Financial constraints, complexity, lack of technical interoperability, semantic interoperability, organizational interoperability and uncertainty are barriers to BIM adoption. However, compatibility, competitive pressure and legal interoperability do not affect BIM adoption.

Finally, this study provides recommendations containing the essential technological, organizational, environmental and interoperability factors that AEC stakeholders can address to enhance BIM adoption.

To the best of the authors’ knowledge, this paper is one of the first studies to combine TOE and EIF in a single research model. This research provides empirical evidence for using the proposed model as a guide to promoting BIM adoption. As a result, the highlighted determinants can assist organizations in developing and executing successful policies that support BIM adoption in the AEC industry.

This paper aims at identifying the key factors influencing the adoption intention of data analytics for predictive maintenance (PdM) from the lens of the Technology–Organization–Environment (TOE) framework in the Singapore Process Industries context. The research model aids practitioners and researchers in developing a holistic maintenance strategy for large-scale asset-heavy process industries.

The TOE framework has been used in this study to consider a wide set of TOE factors and develop a research model with the support of literature. A survey is undertaken and the structural equation modelling (SEM) technique is adopted to test the hypotheses of the proposed model.

This research highlights the significant roles of digital infrastructure readiness, security and privacy, top management support, organizational competence, partnership with external consultants and government support in influencing adoption intention of data analytics for PdM. Perceived challenges related to organizational restructuring and process automation are not found significant in influencing the adoption intention.

This paper reports valuable insights on adoption intention of data analytics for PdM with relevant implications for the various stakeholders such as the leaders and senior managers of process manufacturing industry companies, government agencies, technology consultants and service providers.

This research uniquely validates the model for the adoption of data analytics for PdM in the process industries using the TOE framework. It reveals the significant technology, organizational and environmental factors influencing the adoption intention and highlights the relevant insights and implications for stakeholders.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.