This study examines senior finance professionals' experiences and responses to digitalization tensions by applying a boundary-work theoretical lens. Based on interview data, we find that individuals use six boundary work strategies to respond to digitalization, namely, 1. Expansion into business partner roles; 2. Expansion into other specialisms; 3. Defensive boundary work; 4. Cross-functional collaborative boundary work; 5. Boundary spanning/bridging work; and 6. Organizational restructuring work. We also examine finance professionals’ different perceptions regarding the permeability of accounting boundaries and the effects of digitalization, which underpin the use of different strategies. Finally, we shed light on the unintended consequences of these boundary work activities for inter-professional competition, for the nature and scope of accounting roles, and for the future of the management accounting profession, more broadly.

中文翻译：

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管理会计行业的数字化紧张：边界工作反应及其后果


本研究通过应用边界工作理论视角，探讨了高级财务专业人士的经验以及对数字化紧张局势的反应。根据访谈数据，我们发现个人使用六种边界工作策略来应对数字化，即： 1. 扩展到业务合作伙伴角色； 2. 扩展到其他专业； 3、防守边界工作； 4、跨职能协同边界工作； 5. 跨越/架桥工作；六、组织机构调整工作。我们还研究了财务专业人士对会计边界渗透性和数字化影响的不同看法，这些看法支撑了不同策略的使用。最后，我们阐明了这些边界工作活动对专业间竞争、会计角色的性质和范围以及更广泛的管理会计专业的未来产生的意想不到的后果。