Roy-Ivar Andreassen

Qualitative Research in Accounting and Management 22(2) p. 129-133 Doi: https://doi.org/10.1108/QRAM-04-2025-253

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

Journal of Management Control Doi: https://doi.org/10.1007/s00187-020-00303-2

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.

Magma forskning og viten 21(6) p. 27-34

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.

Når KI overtar deler av resonneringen, risikerer vi at mye av tenkningen «outsources» og at studentene blir mer passive i egen læring.

20th Biennial CIGAR Conference 25-27/6 2025

This study investigates how sociotechnical imaginaries embedded in national health policies shape management control practices through the implementation of a large-scale electronic health record (EHR) system in Norwegian municipalities. Utilizing an interpretive case study of "Helseplattformen," a high-profile digital transformation initiative, we explore how managerial visions of integrated, data-driven governance are operationalized, negotiated, and contested at the municipal level. Our analysis reveals that municipal managers play a crucial mediating role by actively translating national policy imaginaries into concrete control practices. While the central government presents the EHR system as a tool for enhancing accountability, efficiency, and transparency, its practical enactment exposes significant tensions between these imagined futures and local operational realities. Municipal managers not only implement digital infrastructures; they also engage in considerable emotional, symbolic, and institutional labour to maintain legitimacy and stabilize these visions of control. Conceptually, this paper contributes to management accounting and control literature by highlighting how sociotechnical imaginaries function as upstream authorizing frameworks, shaping what is subsequently inscribed into calculative practices and translated in organizational settings. By explicitly linking imaginaries to empirical processes of digitalization and control, we illustrate how these visions materially reshape public sector management practices and redefine managerial accountability.

European Network for Research in Organisational & Accounting Change (ENROAC) – 14th Conference

This study investigates how sociotechnical imaginaries embedded in national health policies shape management control practices through the implementation of a large-scale electronic health record (EHR) system in Norwegian municipalities. Utilizing an interpretive case study of "Helseplattformen," a high-profile digital transformation initiative, we explore how managerial visions of integrated, data-driven governance are operationalized, negotiated, and contested at the municipal level. Our analysis reveals that municipal managers play a crucial mediating role by actively translating national policy imaginaries into concrete control practices. While the central government presents the EHR system as a tool for enhancing accountability, efficiency, and transparency, its practical enactment exposes significant tensions between these imagined futures and local operational realities. Municipal managers not only implement digital infrastructures; they also engage in considerable emotional, symbolic, and institutional labour to maintain legitimacy and stabilize these visions of control. Conceptually, this paper contributes to management accounting and control literature by highlighting how sociotechnical imaginaries function as upstream authorizing frameworks, shaping what is subsequently inscribed into calculative practices and translated in organizational settings. By explicitly linking imaginaries to empirical processes of digitalization and control, we illustrate how these visions materially reshape public sector management practices and redefine managerial accountability. This study offers implications for broader discussions on New Public Management and digital governance, emphasizing the critical role managerial actors play in mediating policy-driven digital transformations.

Workshop

Annual Conference on Management Accounting Research (ACMAR)

FIBE 2020