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Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.

Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

Presents a dynamic programming model for studying the effects of automation acquisition on the value, cost, and quality control processes in an aggregate single product environment. The model provides the optimal automation acquisition policy, that is the optimal amount of automation to be acquired and the optimal timing for acquiring it, so that the accumulated net product value can be maximized. The model can be used with different sets of learning rates and cost data. It can also be used with non‐uniform learning rates among the different processes, and non‐uniform automation effects on the value, cost, and quality control learning curves. The cases both of unbounded and bounded learning curves are examined. Selective results demonstrate that the early acquisition of the optimal amount of automation enhances the accumulated net product value.

This study aims to examine the effects of the culture for innovation, work engagement and the use of interactive performance measurement systems (PMSs) in the interorganizational accounting processes automation at a shared services center (SSC).

A single-entity survey was carried out at an SSC provider of B2B accounting services of a multinational company in the electrical sector, and structural equation modeling was applied for data analysis.

The results show that the culture for innovation, the work engagement and the use of interactive PMS positively and significantly influence the accounting process automation in the investigated SSC. Moreover, the use of interactive PMS presents a mediating effect on the relationship between culture for innovation and work engagement.

The research findings contribute by revealing that the culture of innovation, work engagement and the interactive PMS support the use of robotic process automation and artificial intelligence in the interorganizational automation of accounting processes in an SSC-type service ecosystem. This highlights the importance of the culture of innovation and the positive feeling toward work being reinforced by the organization and the role of the interactive PMS as a formal instrument to transmit the organizational objectives and provide a common vision.

The study reveals that the use of interactive PMS seems to be an important conductor of the behavior of employees toward the accounting process automation strategy at the SSC, reinforced, in this case, by the culture of innovation and work engagement.

Despite the continuous development of Building Information Modeling (BIM) standards, not all of its dimensions are supported to the same extent. This is the case of Building Automation Systems (BAS) in which the features that are limited mostly to physical setup of devices are supported. These are largely insufficient to support modeling automation scenarios. The purpose of this article is to clarify the gap in the state of the art and define the need for further developments.

This article explores the existing gap in the literature and discusses the hypothesis of extending BIM to a wider support of BA concepts. Based on an assessment of scientific and technical literature, this study elicits the information requirements of BA and performs a gap analysis with current BIM standards, such as Industry Foundation Classes (IFC).

Our findings lead us to conclude that there is a lack of completeness regarding features from BAS automation and management levels. Furthermore, it is shown that IFC is the most adequate data model to cover BAS without losing its purpose, but there is still a considerable work that needs to be addressed in future research.

BIM standards such as IFC position themselves as natural candidates for modeling and exchanging information regarding BA. However, the extent to which BIM supports automation features has never been rigorously analyzed. This article explores the existing gap in the literature and discusses the hypothesis of extending BIM to a wider support of BA concepts. Based on an assessment of scientific and technical literature, this study elicits the information requirements of BA and performs a gap analysis with current BIM standards such as IFC.

The three‐day working week, with the Machine as master of man, never materialized. But, as Simon Peterson reports, automation has found a new area in tackling the problems of the environment. Joe Wiltshire, pictured right, managing director of GEC‐Elliott Automation, points out that there is an increase in all things which help to control the quality of life.