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.

中文翻译：

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数字化与管理会计师的角色冲突和模糊：该行业的双刃剑


本研究调查了预期的财务和控制职能数字化与管理会计师 (MA) 角色冲突和模糊性之间的关系。根据角色理论，我们认为数字化与 MA 角色冲突和模糊性的增加有关，因为数字化导致 MA 既定角色模板的适应，并为数字时代引入了新模板。我们进一步认为，MA 的监管者（业务合作伙伴）导向越多，数字化与角色冲突和模糊性的增强（减弱）相关。原因是数字时代的角色模板对于以监管者为导向的 MA 来说不如其业务合作伙伴同行那么连贯和清晰。我们使用来自荷兰营利性公司 242 个 MA 的调查数据来测试我们的预测。虽然我们没有发现数字化与 MA 的角色冲突和模糊性本身相关，但对于具有相对较强的监管机构（业务合作伙伴）导向的 MA 来说，数字化与更多（更少）的角色模糊性和冲突相关。因此，数字化对于管理会计行业来说可能是一把双刃剑。专注于监管角色的金融管理局可能会在数字时代陷入困境，而其业务合作伙伴则将从数字化中受益。