DOI: 10.24818/jamis.2026.02005
Vol. 25, No. 2, pp. 293-326, 2026
© 2026. This work is openly licensed via CC BY 4.0.
Author(s): Sînziana-Maria Rîndașua and Cristina-Gabriela Grimescu (Guțu)1,a
a Bucharest University of Economic Studies, Bucharest, Romania
1 Corresponding author: Cristina-Gabriela Grimescu (Guțu), Doctoral School of Accounting, Bucharest University of Economic Studies, Bucharest, Romania, email address: grimescucristina25@stud.ase.ro
Keywords: management accounting, digitalisation, critical success factors, accounting profession, structured literature review, semi-structured interviews
JEL codes: M15, M41, O33
Abstract
Research Question: What are the critical success factors (CSFs) in the digitalization of the management accounting processes?
Motivation: As the advancements in the information technology sector provide companies with a series of tools to be leveraged in creating competitive advantages, it is essential to understand the factors leading to successful deployment of digital solutions in management accounting activities.
Idea: The study adopts a two-stage approach, beginning with a structured literature review to identify an initial list of critical success factors, which is subsequently assessed and refined through interviews with management accounting experts.
Data: The study used an initial dataset of 152 papers focusing on the digitalisation of management accounting activities along with practitioners’ insights collected through semi-structured interviews.
Tools: Content and comparative analysis were employed to identify, categorise, and compare the critical success factors emerging from the structured literature review and practitioner interviews.
Findings: The study identifies a five-category framework comprising 33 critical success factors for the digitalisation of management accounting processes. The findings confirm, rather than extend, the CSFs identified in prior literature, while offering contextual insights into their interdependencies. Successful digitalisation requires a holistic approach that balances information systems, human resources, strategic orientation, management accounting activities, and organisational digital maturity. Practitioner evidence also highlights risks associated with standardised digital solutions, limited communication of digitalisation outcomes, and insufficient involvement of management accountants in reporting processes.
Contribution: This study consolidates fragmented critical success factors literature and validates a five-category framework for management accounting digitalisation through practitioner evidence from Romanian multinational companies.
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