From Elusive to Opaque Boundaries of the F&A Function: An Assessment of Digitalization Impact
Year: 2025
Type: article
Abstract: Previous research on digital transformation of Finance & Accounting is largely conceptual, lacking insights into financial specialists’ roles in adopting and implementing digital technologies. By employing Resource Orchestration Theory, this study examines digitalization’s impact on F&A functions through four case studies. Findings reveal diverse adoption strategies, evolving F&A processes, and data-driven decision-making. The results show that due to the adoption of digital technologies, the elusive boundaries of F&A functions have become opaque. This paper contributes to F&A functions literature and provides new knowledge on how to seize the opportunity arising from the more elusive boundaries of F&A within diverse organizations.
Source: Information Systems Management
Authors: Shahrokh Nikou, Albert Plugge
Institutions: Delft University of Technology, Nyenrode Business University
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4408697263