Roy-Ivar Andreassen

Andreassen, Roy-Ivar & Berg, Terje (2020)

Digitalisering og den «moderne» økonomifunksjonen – quo vadis?

Praktisk Økonomi & Finans, 36(4) , s. 348-365. Doi: https://doi.org/10.18261/issn.1504-2871-2020-04-11

Andreassen, Roy-Ivar (2020)

Digital technology and changing roles:a management accountant’s dream or nightmare?

Journal of Management Control, Doi: https://doi.org/10.1007/s00187-020-00303-2 - Full text in research archive

Recent developments in digital technology have revitalized interest in the relationship between technology and management accounting. Yet, few empirical in-depth studies have assessed how digital technologies influence the roles of management accountants. This paper builds on the concept of jurisdiction to illuminate the relationship between management accountants, expert knowledge and digital technology. The study identifies and describes competition over jurisdiction between management accountants and other groups of employees. The study describes a shift for divisional management accountants towards narrower roles in their tasks and expectations, while business-oriented roles at group level are found to entail expanding tasks and expectations. In doing so, management accountants are divided into two divergent categories facing different expectations: divisional and group level management accountants. Through a case study in the technology-oriented finance sector, the paper contributes to the debate on the roles of management accountants in a number of ways. First, it describes how digital technology can contribute to narrower and more specialized roles. Second, it describes how digital technology can contribute to competition between professions. Third, it elucidates how digital technology contributes to changes in the behaviour of decision makers, and in their expectations toward, and the involvement of, management accountants. Fourth, it details how the changes contributed by digital technology in the roles of management accountants can act as mediators in the identity-work of management accountants. Finally, it empirically describes the relationships between digital technology and management accountants’ roles.

Andreassen, Roy-Ivar & Bjørnenak, Trond (2018)

Usikkerhet og teknologi - de viktigste driverne for endringer i økonomistyring

Magma forskning og viten, 21(6) , s. 27-34. - Full text in research archive

Organisasjoner har opp gjennom tidene tilpasset sin økonomistyring til endringer i omgivelsene. De senere årene har globalisering og økt usikkerhet vært viktige drivere for slike endringer. I dag er det utviklingen innenfor teknologi og digitalisering som medfører nye utfordringer og muligheter. Disse endringene gjenspeiles i liten grad i litteratur og forskning, og hvordan usikkerhet og teknologi påvirker utforming av styringssystemet, er heller ikke viet mye oppmerksomhet i lærebøker. I denne artikkelen går vi gjennom hva vi legger i begrepene usikkerhet og teknologi, før vi diskuterer noen sentrale styringsoppgaver (planlegging, prestasjonsmåling og strategiske lønnsomhetsanalyser) og hvordan de ulike oppgavene påvirkes av endringer i omgivelsene.

Roberts, Hanno; Andreassen, Roy-Ivar, Andvik, Christian & Lyngstadås, Hakim (2025)

Guest editorial: Introduction to the special issue on digitalization in management accounting and control

Qualitative Research in Accounting and Management [Kronikk]

Andreassen, Roy-Ivar & Bjørnenak, Trond (2022)

Digital technologies and centralisation of power: A case study of decision-making and management control

[Conference Lecture]. Event

Berg, Terje & Andreassen, Roy-Ivar (2020)

The ‘modern’ finance function and autonomy – the development of a digital controller?

[Conference Lecture]. Event

Berg, Terje & Andreassen, Roy-Ivar (2020)

The ‘modern’ finance function and autonomy – the development of a digital controller?

[Conference Lecture]. Event