DTA

Digital Theses Archive

 

Tesi etd-02152022-163338

Type of thesis
Corsi integrativi di II livello
Author
BISOGNO, GIAN MARIO
URN
etd-02152022-163338
Title
Digitalization in Management Accounting and the changing role of CFO
Structure
Cl. Sc. Sociali - Scienze Economiche
Course
SCIENZE ECONOMICHE E MANAGERIALI - SCIENZE ECONOMICHE E MANAGERIALI
Committee
relatore Prof. CINQUINI, LINO
Membro Prof.ssa NUTI, SABINA
Presidente Prof. BARONTINI, ROBERTO
Membro Prof. DI MININ, ALBERTO
Membro Prof. BELLINI, NICOLA
Membro Prof. ROVENTINI, ANDREA
Keywords
  • accounting
  • cfo
  • digital transformation
  • digitalization
  • management accounting
  • mixed-method
Exam session start date
17/03/2022;
Availability
completa
Abstract
This research aims to shed light on the variables related to digital transformation in the finance function and the changing role of the CFO in this context by using a mixed-method approach. The phenomenon is studied across the Italian business landscape, evaluating the impact of the enabling technologies (Big Data, Artificial Intelligence, Cloud and RPA) from a management accounting perspective by combining data from a systematic literature review, a survey with 200 SMEs, and semi-structured interviews with ten CFOs and three IS (Information Systems) global vendors. The analysis reveals that, even though the general outlook in terms of digitalization in the accounting field is positive, there is still a complex gap between theory and practice due to contrasting reasons depending on different variables. How is this digital transformation going beyond the hype and the expectations? Firms seem to experience a “two-speed” digital transformation that is frequently uneven across the company for different reasons. Adoption does not entail implementation. The highly-automated scenario in which RPA and Artificial Intelligence are revolutionizing the finance function seems to be still far from its full realization, and Excel and manual tasks are still heavily featured inside the office of finance. What is the border between desires and organisational practice? Furthermore, studying the changing role of the CFO inside the firm, the research identifies the set of skills required today, its relationship with other internal and external stakeholders and how technology has impacted its decision-making processes.
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