An STS-Informed Dual-Layer Typology of Qualitative Research on Digital Transformation in Management Accounting and Control
Year: 2026
Type: dissertation
Abstract: This thesis looks at how management accounting and management control researchers have investigated the phenomenon of digital transformation through qualitative studies.The research considers a systematically identified and validated set of 24 qualitative journal articles.The thesis does not offer a descriptive review of literature but develops an analytical typology that categorizes this diverse research into types of studies and reveals how different aspects of digital transformation are rendered visible in accounting and control.According to the study, four types of studies can be identified, which are grounded in the empirical evidence: studies about roles and identities, studies about accounting, control and accountability, studies about performance and business intelligence infrastructure and studies about system implementation and management control change.Beyond this substantive type of qualitative studies, the thesis takes an epistemic view of qualitative knowledge production.Trustworthiness is not seen as a distinct methodological approach to determining the quality of research, but as something generated by socio-technical practices and representations.This enables the analysis to demonstrate how credibility, traceability and interpretation are evident in the studies.The thesis' key contribution is therefore a two-tiered typology which combines the substantive focus of research with the construction of qualitative knowledge claims in studies of digital transformation.This helps to make sense of the field and offers a platform for more cumulative and reflexive qualitative research in management accounting and management control. Foreword This thesis is based on the Master´s Degree Programme in Accounting and Finance at the University of Eastern Finland. The title of the thesis is: An STS-Informed Dual-Layer Typology of Qualitative Research on Digital Transformation in Management Accounting and Control.The study analyzes the qualitative research of digital transformation in the field of management accounting and control and proposes a typology resulting from 24 verified articles in the field.The theme was selected because digital transformation is emerging as a key factor that is changing accounting information, management control processes, reporting processes, professional roles and organizational decision-making.I was interested in the study of this emerging discipline and how qualitative research has helped to make digital transformation visible in various ways.The purpose of this thesis is to integrate three concepts, digital transformation, management accounting and control and qualitative research methodology into a coherent analytical framework.I would like to thank my supervisor Associate Professor Henri Teittinen for his valuable guidance, careful supervision and constructive feedback throughout the process of writing this thesis.His feedback helped me to make the work clearer, more structured and better academically.I am extremely
Author: Rasheed, Usama
Institution: University of Eastern Finland
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
Funder: Itä-Suomen Yliopisto
OpenAlex ID: W7215327126