The study aims to examine the relationship and interaction between learning organization culture and the factors influencing digital transformation (leadership style, training, digital readiness, and trust), as well as identify factors that significantly influence learning organization functioning by exploring the extension of a grounded theory framework. The survey was conducted using an online questionnaire. The survey population was composed of managers of Eastern European manufacturing companies who were reached through the Orbis database. The survey yielded 618 evaluable responses (n = 618). The PLS-SEM method was used because the structural model is complex, with many constructs (some of which are formatively measured) and model relationships. Leadership behavior and a supportive management style inspire the development and training of employees, through which the level of readiness for digitalization and Industry 4.0 technologies can be increased. Training in these skills will increase confidence in digitalization technologies. Leadership support also influences digital trust and employee response to the use of digital technologies, as does participation in training, which directly supports digitalization and I4.0 readiness. The results of the research not only support previous research findings but also complement them by focusing specifically on the impact on the learning organization in the context of digitalization. This study provides evidence that leadership that is supportive of the learning organization's culture plays a key role. Overall, leadership is a dominant influence in the digital transformation of organizations and in shaping the learning organization culture this requires, but all the relationships represented in the model have a significant positive relationship. Doi: 10.28991/ESJ-2023-SIED2-09 Full Text: PDF

/pdf/the-role-of-leadership-in-digital-learning-organizations-3go8l3gb.pdf

The Role of Leadership in Digital Learning Organizations


Purpose
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.


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


Findings
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.


Originality/value
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.


Information systems quality in management accounting and management control effectiveness

How does digital transformation affect corporate total factor productivity?

Integrating digitalization opportunities into innovative public organizations’ management process

Purpose This study investigates the association between family firm status and the maturity level of management control systems (MCSs) by considering the moderating effect of process digitalization.Design/methodology/approach The authors conducted an empirical analysis on a sample of 106 Italian firms, utilizing both ordinary least squares and ordered logistic regression in this study.FindingsBy resorting to the MCS maturity model proposed by Marx et al. (2012), the empirical findings reveal that family firms do not differ from their nonfamily counterparts regarding MCS maturity. Furthermore, the degree of process digitalization is positively associated with the probability of adopting IT-related technologies in MCSs. Digitalization negatively moderates the relationship between family firm status and MCS maturity, resulting in family firms exhibiting a lower MCS maturity level than their nonfamily counterparts.Research limitations/implications Despite similar efforts in the digitalization process, family firms lag behind in the adoption of IT-enabled MCSs, which suggests that reduced agency issues in family firms constrain the MCS maturity level.Practical implications This study can assist practitioners in implementing a more mature MCS by considering the interplay between internal digitalization processes and family status of the firm, thereby enhancing the decision-making process.Originality/value This study adds novelty to an underexplored area at the intersection of MCSs, family firms and digitalization.

Family firms, management control and digitalization effect

Abstract Digitalisation affects management control (MC). It leads to changes in the way MC activities are organised, performed and analysed. Companies of all industries, locations and sizes have to adapt their MC to digital circumstances, starting with the understanding and delimitation of MC tasks, through the modified application of MC instruments and the consideration of behavioural aspects of MC, to the organisation of the MC function within the company. This paper presents a systematic review of the literature according to Tranfield et al. (Br J Manag 14:207–222, 2003), focusing on the impact of digitalisation on MC. A comprehensive overview of scientific literature is provided by reviewing 166 highly rated accounting journals (based on multiple international journal ratings) and analysing 116 articles from January 2000 to August 2022. Based on the MC framework developed by Guenther (J Manag Control 23:269–290, 2013), the identified studies are categorised into the following research dimensions: tasks, instruments, organisation and behavioural aspects. Multiple studies highlight the continuous development of the MC function under the impact of digitalisation, including the extension of MC tasks, the adaptation of existing MC instruments and creation of new MC instruments, positive and negative behavioural aspects of digitalisation on MC and the establishment of new MC organisation models. In addition to the qualitative content analysis, this literature review also includes an analysis of the methods applied and illustrates their changes over time. This study reveals research gaps in relation to the current MC research and presents potential starting points for future research. 

https://link.springer.com/content/pdf/10.1007/s00187-022-00349-4.pdf

A literature review on the impact of digitalisation on management control


Purpose
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.


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


Findings
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.


Originality/value
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.


Digitalisation as a driver of transformation for management control of small and medium-sized enterprises


Purpose
This study aims to investigate the influences on the digitalization of management control and the effects of this digitalization on management control tasks performed, management control instruments used and the organization of management control.


Design/methodology/approach
This empirical analysis is based on a survey of 189 management accountants and managers responsible for management control in Germany, Austria and Switzerland. Logistic regression analyses were used to test the investigated effects.


Findings
This study finds that digital competencies, standardization of processes and data management contribute to the digitalization of management control. This study further finds that digitalization significantly increases the coverage of strategic and operational management control tasks and the use of operational management control instruments but not of strategic instruments.


Originality
This study investigates the influence of digitalization in management control on strategic and operational management control tasks, instruments and organizations. In contrast, prior research has focused on single aspects of management control or analyzed the impact on the entire company. This is also the first study, to the best of the authors’ knowledge, to systematically identify potential influences on the digitalization of management control and analyze them empirically.


Evaluating the influencing factors and effects of the digitalization of management control

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A literature review on the impact of digitalisation on management control

Digitalisation as a driver of transformation for management control of small and medium-sized enterprises

Evaluating the influencing factors and effects of the digitalization of management control