Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession
研究数字化对管理会计师角色冲突和模糊的影响，发现数字化对偏向监督角色的管理会计师增加角色模糊和冲突，而对偏向业务伙伴角色的则相反，呈现双刃剑效应。
This study investigates the relationship between the anticipated digitalization of the finance and control function and management accountants' (MAs') role conflict and ambiguity. Drawing on role theory, we argue that digitalization is associated with increases in MAs' role conflict and ambiguity because digitalization leads to adaptations in the established role templates of MAs and also introduces new templates for the digital age. We further argue that digitalization is associated with a stronger (weaker) increase in role conflict and ambiguity the more MAs have a watchdog (business partner) orientation. The reason is that the role templates for the digital age are less coherent and clear for watchdog-oriented MAs than for their business partner counterparts. We test our predictions using survey data from 242 MAs in Dutch for-profit firms. While we do not find that digitalization is associated with MAs’ role conflict and ambiguity per se, it is associated with more (less) role ambiguity and conflict for MAs with a relatively stronger watchdog (business partner) orientation. Digitalization may thus act as a double-edged sword for the management accounting profession. MAs focusing on the watchdog role may struggle in the digital age, while their business partner counterparts are set to benefit from digitalization.