PhD Gap Dashboard – Canonical Articles (A1–A6)

Dashboard interactif basé sur vos 6 articles canoniques (A1–A6), construit à partir des fichiers JSON TABI. Il implémente vos priorités : (1) GapMap en profondeur, (2) Cadres & définitions, (3) Positionnement stratégique (Triple Gap) & recommandations pratiques.

0. Liste des 6 articles canoniques (A1–A6)

Chaque article reçoit un code (A1–A6) utilisé dans toutes les visualisations et tableaux.

article_key article_title year journal doi
A1 A literature review on the impact of digitalisation on management control 2023 Journal of Management Control 10.1007/s00187-022-00349-4
A2 Digitalisation and accounting language games in organisational contexts 2023 Journal of Management and Governance 10.1007/s10997-022-09626-9
A3 AI in management control: Emergent forms, practices, and infrastructures 2024 Critical Perspectives on Accounting 10.1016/j.cpa.2023.102701
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession 2024 The British Accounting Review 10.1016/j.bar.2024.101460
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement 2024 International Journal of Industrial Engineering and Operations Management 10.1108/IJIEOM-04-2023-0040
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank 2024 The British Accounting Review 10.1016/j.bar.2024.101341

1. Matrice de Recoupement des Lacunes (GapMap)

Lignes : articles A1–A6. Colonnes : types de lacunes (Empirique, Contextuel, Théorique, Technologique/AI, etc.). La heatmap permet de repérer visuellement les types de lacunes dominants et sous-exploités. Cliquez sur le graphique pour l'agrandir.

Matrice numérique (A1–A6 × Gap Type)

gap_type article_key Behavioural Contextual/Population Empirical Methodological Organisational Practical/Implementation Technological/Digital/AI Theoretical
A1 1 1 1 1 1 0 2 1
A2 1 1 0 1 0 1 2 2
A3 0 1 2 0 0 1 3 2
A4 0 1 1 1 0 1 2 1
A5 0 2 2 1 0 1 3 1
A6 0 1 4 0 0 1 3 1

Détail des lacunes (justification de chaque cellule)

Ce tableau liste, pour chaque article et type de lacune, les claims et passages qui justifient la présence d'une lacune. Utilisez-le pour interpréter les consensus (lacunes récurrentes) vs niches (lacunes uniques).

article_key article_title gap_type gap_id explicit_or_implicit relevance_score gap_claim quoted_sentence_or_passages
A1 A literature review on the impact of digitalisation on management control Behavioural IMP2 implicit 5 The behavioural effects of information overload, dashboard complexity and continuous data availability on controllers and managers are insufficiently researched. Digitalisation reduces time spent on data preparation but increases expectations for analytical interpretation. // Discussion of new competencies suggests rising cognitive demands on controllers.
A1 A literature review on the impact of digitalisation on management control Contextual/Population EXP3 explicit 5 There is insufficient research linking academic findings on digitalisation in MC with practical organisational contexts. Only few research results have ever been used in the practical world despite the fact that MC can be characterised as a practical field that constantly faces new challenges from the business world.
A1 A literature review on the impact of digitalisation on management control Empirical EXP1 explicit 5 There is a lack of empirical studies examining how digitalisation affects MC tasks, instruments, organisation, and behavioural aspects in practice. This study reveals research gaps in relation to the current MC research and presents potential starting points for future research.
A1 A literature review on the impact of digitalisation on management control Methodological IMP4 implicit 3 There is a methodological gap in longitudinal, comparative, and mixed-method studies that trace the evolution of digital MCS over time. The paper notes that empirical studies increased over time but remain uneven across research clusters. // Many digitalisation effects are theorised but not empirically validated.
A1 A literature review on the impact of digitalisation on management control Organisational IMP3 implicit 5 The organisational consequences of hybrid MC–data science roles and cross-functional digital workflows lack systematic investigation. MC roles are expanding into business partnering, data science, and governance. // Digitalisation increasingly integrates MC with IT and other functions.
A1 A literature review on the impact of digitalisation on management control Technological/Digital/AI EXP4 explicit 5 There is a shortage of research specifically addressing how digital technologies—such as AI, big data, cloud and automation—shape MC processes and outcomes. Researchers have specifically asked for more studies on the relationship between digitalisation and MC.
A1 A literature review on the impact of digitalisation on management control Technological/Digital/AI IMP1 implicit 5 The implications of AI-driven analytics for decision quality, bias, transparency, and reliance on algorithmic outputs in management control remain underexplored. Digitalisation increases the use of external data and automation in reporting, budgeting, and forecasting. // Predictive analytics and machine learning are mentioned but rarely analysed in depth across MC contexts.
A1 A literature review on the impact of digitalisation on management control Theoretical EXP2 explicit 4 There is no consistent theoretical definition of digitalisation within management control research. Further research is needed to clarify what digitalisation means in the context of MC as a uniform understanding is lacking.
A2 Digitalisation and accounting language games in organisational contexts Behavioural IMP1 implicit 5 The cognitive and behavioural impacts of digital platforms and global accounting language games on judgement quality, deliberation, and susceptibility to illusion of control in decision-making remain underexplored. The paper notes that digitalisation increases visibility and speed, raising the risk that ‘people take wrong decisions much more quickly than before, with even less room for the exercise of wisdom’. // It stresses risks of de-contextualised ‘centralised truths’ and illusions of control when users are excluded from the manufacture of accounting numbers.
A2 Digitalisation and accounting language games in organisational contexts Contextual/Population EXP1 explicit 4 More research is needed to understand whether and how different local organisational contexts diverge in the ways they construct performance meanings when using digital accounting platforms. Future areas of research may address issues related to a possible divergence between local organisational contexts in constructing performance meanings.
A2 Digitalisation and accounting language games in organisational contexts Methodological IMP2 implicit 3 There is a need for comparative, multi-case or longitudinal research to assess how robust and generalisable the observed dynamics between global and local accounting language games under digitalisation are across settings and over time. The study relies on a single, large multidivisional company in the semiconductor industry, analysed via an interpretive case method. // The authors generalise cautiously and emphasise the specificity of Semicom’s organisational context and NPD process.
A2 Digitalisation and accounting language games in organisational contexts Practical/Implementation IMP4 implicit 4 There is limited guidance on how to design and govern digital platforms and performance measurement systems that optimally balance global standardisation with local contextualisation of accounting meanings. The case describes that designing the platform required homogenising heterogeneous data sources and developing shared KPIs, thresholds and procedures while preserving divisional flexibility. // It emphasises that digital technology is beneficial only if it does not compromise the dialectic and judgements characterising organisational contexts.
A2 Digitalisation and accounting language games in organisational contexts Technological/Digital/AI EXP3 explicit 5 It is an open question how increased visibility of local practices through digital technologies influences the impact of local changes on global organisational practices and control. Further inquiries can address how the enhanced visibility of local practices offered by digitalisation amplifies the effects that changes to local practices may have on global practices.
A2 Digitalisation and accounting language games in organisational contexts Technological/Digital/AI IMP3 implicit 5 The effects of more advanced digital technologies (e.g., AI-driven analytics, real-time dashboards, automated recommendations) on accounting language games and meaning construction have not been examined. The digital platform studied integrates existing tools (PCS, PMS, SAP, TLS, PRIS) to standardise KPIs and reporting for NPD projects. // The article does not engage with advanced technologies such as AI, machine learning or real-time predictive analytics, focusing instead on integration and visibility.
A2 Digitalisation and accounting language games in organisational contexts Theoretical EXP2 explicit 4 The underlying drivers and mechanisms that cause divergences in performance meaning construction across local organisational contexts using the same digital platform are not yet theorised or empirically examined. The possible reasons for that divergence remain unexplored and could be the topic of future studies.
A2 Digitalisation and accounting language games in organisational contexts Theoretical EXP4 explicit 4 Prior management accounting research has not sufficiently explained how digital technologies shape the processes of meaning construction and composition between local and global accounting language games. On this point, the extant management accounting literature on digitalisation fails to explain how digital technology promotes the process of meaning construction across organisational contexts.
A3 AI in management control: Emergent forms, practices, and infrastructures Contextual/Population EXP3 explicit 3 Research is needed on AI-related changes in management control practices across diverse organizational types, including SMEs, startups, and public-sector organizations, not just large established corporations. “To gain insights about emergent management accounting practices, it is therefore important not only to study large, established, multinational corporations, but also to attend to management control practices in smaller organizations, startups, public and private sector, in sum to document changes to control practices in different sizes and forms of organizations.” :contentReference[oaicite:9]{index=9}
A3 AI in management control: Emergent forms, practices, and infrastructures Empirical EXP2 explicit 5 Empirical research is needed on how large language models and similar AI tools are actually used in management control practices, including their integration, use patterns, and effects on problematization and decision-making. “Some of the many research opportunities related to LLPs in management control include exploring how LLPs are integrated into management control practices, analyzing different uses of general or purpose-built LLPs, and tracing changes to ‘problematization’ in management control.” :contentReference[oaicite:8]{index=8}
A3 AI in management control: Emergent forms, practices, and infrastructures Empirical IMP5 implicit 4 There is little empirical knowledge on how different AI adoption trajectories—from small-scale experiments to large corporate AI programs—reshape management control roles, hierarchies and experiences across organizational levels. The paper notes that organizations are experimenting with AI from small individual initiatives (e.g., using public LLMs) to large corporate programs with proprietary models, and calls for social studies to address implications for individuals in different roles. :contentReference[oaicite:15]{index=15} // It points to algorithmic management and potential substitution of human managers as extreme scenarios but does not present empirical cases.
A3 AI in management control: Emergent forms, practices, and infrastructures Practical/Implementation IMP3 implicit 4 There is limited understanding of how organizations can practically develop and support the AI literacy, judgment capabilities and coordination routines needed for controllers and managers to work effectively with ML and LLP outputs. The paper highlights the need for ‘AI literacy’ and the coordination of machine intelligence with human tacit knowledge and judgment. :contentReference[oaicite:13]{index=13} // It notes that managers and controllers must interpret opaque ‘advanced analytics’ and that LLPs are being used as tools for thinking and content creation.
A3 AI in management control: Emergent forms, practices, and infrastructures Technological/Digital/AI EXP4 explicit 4 There is a need for research on how organizations coordinate the multiple, interdependent changes required to implement AI for management control, including changes in infrastructure, decision processes, structures, and roles. “To implement AI technology for management control purposes may therefore rely on the coordination of multiple, interdependent changes: information infrastructure, decision-making practices/processes, organizational structures, operational processes, managerial roles – these may all need to be reconfigured in comparison to pre-AI times.” :contentReference[oaicite:10]{index=10}
A3 AI in management control: Emergent forms, practices, and infrastructures Technological/Digital/AI IMP1 implicit 5 It remains unclear empirically how AI-driven ‘data-as-answer’ analytics affect the problematization role of management control information, and whether they suppress or reshape critical questioning and strategic dialogue. The paper argues that ML and LLP approaches treat data essentially as answers, potentially bypassing the ‘problematization’ function of accounting and its acknowledged incompleteness. :contentReference[oaicite:11]{index=11} // It notes tensions between data-driven decision-making ideals and established understandings of accounting as a tool for raising questions rather than providing definitive truths.
A3 AI in management control: Emergent forms, practices, and infrastructures Technological/Digital/AI IMP4 implicit 5 The consequences of shifting from accounting-centric information infrastructures to data-lake architectures for control quality, accountability, and data governance remain underexplored. The article contrasts traditional accounting-based information infrastructures with ‘data lake’ ideals that store vast ‘raw’ data without specific purposes in mind. :contentReference[oaicite:14]{index=14} // It suggests that machine learning thrives on such infrastructures but also notes tensions with accounting’s classification and substance-over-form principles.
A3 AI in management control: Emergent forms, practices, and infrastructures Theoretical EXP1 explicit 5 There is a need for theoretical and empirical research on how inductive AI-based analytics are integrated into existing, predominantly deductive management control systems, and how different forms of analysis are coordinated in practice. “AI technology introduces a fundamentally inductive approach to knowledge practices … this technological transition creates tensions between different means of knowing in organizations… It is therefore relevant to study how emergent forms of analysis are incorporated into prevailing management control systems, how different forms of analysis are coordinated, and the extent to which new tools require corresponding changes to management practices.” :contentReference[oaicite:7]{index=7}
A3 AI in management control: Emergent forms, practices, and infrastructures Theoretical IMP2 implicit 4 Existing management control theories do not yet provide a fully developed framework for hybrid epistemologies where inductive AI analytics and deductive control logics coexist, requiring theoretical integration. The article describes ML as introducing an inductive epistemology that conflicts with the deductive foundations of traditional management control systems. :contentReference[oaicite:12]{index=12} // It notes emerging tensions between ‘data-driven’ ideals and established control theories but does not offer a formal integrative model.
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession Contextual/Population IMP2 implicit 3 It remains unclear whether the double-edged effect of digitalization on role stress (benefiting business partners and burdening watchdogs) holds in other national, institutional, and sectoral contexts. The study surveys 242 MAs in Dutch for-profit firms above a certain size threshold, with specific institutional and professional arrangements (e.g., controller terminology, education). :contentReference[oaicite:20]{index=20} // The authors discuss the Dutch context, including the controller label and mixed public accountant/MA backgrounds. :contentReference[oaicite:21]{index=21}
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession Empirical EXP1 explicit 5 Empirical evidence on how digitalization influences management accountants and management accounting practice remains limited and needs to be expanded. “The potential influence of digitalization on management accounting is thus likely to be substantial, but our understanding of this influence remains limited.” :contentReference[oaicite:8]{index=8}
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession Methodological IMP1 implicit 4 Causal relationships between anticipated digitalization, role orientations, and role conflict/ambiguity remain untested and require longitudinal or experimental designs to establish directionality and mechanisms. The authors note that, similar to other cross-sectional surveys, their study cannot make strong inferences about causality due to potential reverse causality and endogeneity. :contentReference[oaicite:16]{index=16} // They also acknowledge the possibility of omitted variables despite including a broad set of controls and firm-clustered standard errors. :contentReference[oaicite:17]{index=17}
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession Practical/Implementation IMP4 implicit 4 There is little guidance on concrete organizational interventions (e.g., role design, training, governance structures) that could help watchdog-oriented MAs reduce role conflict and ambiguity and effectively engage with digital technologies. The paper emphasizes that watchdog-oriented MAs lack a coherent and clear role template for the digital age and thus face increased role conflict and ambiguity. :contentReference[oaicite:24]{index=24} // It also notes that these watchdog responsibilities (e.g., preventing value-destroying behaviors, designing internal controls, monitoring data quality, auditing AI) will remain important in new forms. :contentReference[oaicite:25]{index=25}
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession Technological/Digital/AI IMP3 implicit 5 The specific mechanisms by which different digital technologies (e.g., RPA vs AI vs dashboards) affect MAs’ task portfolios, cognitive demands, and role stress are not unpacked and require more granular, technology-specific investigation. Digitalization is conceptualized as anticipated use of multiple technologies (automation, digital platforms, data visualization, predictive analytics, AI) over the next five years. :contentReference[oaicite:22]{index=22} // Additional tests show similar moderating patterns across individual technologies, suggesting that no single technology drives the association with role stress. :contentReference[oaicite:23]{index=23}
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession Technological/Digital/AI IMP5 implicit 5 The effects of digital dashboards and self-service BI on the division of labor, interaction patterns, and perceived role stress between MAs and managers in data-rich environments remain underexplored. Digital dashboards and data visualization tools (e.g., BI dashboards) are mentioned as part of digitalization, enabling self-service access to data for managers. :contentReference[oaicite:26]{index=26} // The study focuses on anticipated digitalization but does not analyze in detail how changes in data accessibility and dashboard use affect interaction patterns between MAs and managers.
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession Theoretical EXP2 explicit 5 There is currently no coherent and positive vision or role template for watchdog-oriented management accountants in the digital age, and such a vision needs to be developed. “Therefore, we call on practitioners and academics doing research in the MA domain to develop a clear and positive vision for watchdogs in the digital age.” :contentReference[oaicite:12]{index=12}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Contextual/Population EXP3 explicit 2 Future research should extend beyond Finnish SMEs to other geographical regions to assess whether the relationships between digital business strategy, digitally enabled PM and collaboration performance hold in different contexts. “The study focused mainly on Finnish SMEs (76.6%) and their management. Thus, in the future, the research could be expanded to cover a larger geographical area.” :contentReference[oaicite:15]{index=15}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Contextual/Population EXP4 explicit 3 Research is needed in larger companies and at multiple organizational levels, including intra-organizational collaboration between departments, to understand how digitally enabled PM supports the effects of digital business strategy. “In the future, we suggest that the research can be extended more to large companies, and from the top level to the lower levels. Future study samples could also include large companies to determine whether digitally enabled PM supports the effects of digital business strategies on collaboration between different departments within the company.” :contentReference[oaicite:18]{index=18}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Empirical EXP1 explicit 3 There is a lack of empirical research on how digital business strategies influence collaboration performance between companies. “However, digital business strategy and its effects on performance have only been partially studied (Bharadwaj et al., 2013; Ukko et al., 2019; Wang et al., 2020), leaving an apparent research gap regarding its effects on collaboration performance.” :contentReference[oaicite:7]{index=7}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Empirical IMP2 implicit 3 There is a lack of detailed empirical knowledge on which specific dimensions of collaboration performance (e.g., trust, information sharing quality, innovation outcomes) are affected by digital business strategies and digitally enabled PM. Collaboration performance is measured with a single item asking respondents to assess their company’s collaboration with external parties over the last three years. :contentReference[oaicite:28]{index=28} // The discussion refers broadly to collaboration challenges, such as imbalance in digital development between partners and data-sharing issues. :contentReference[oaicite:29]{index=29}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Methodological EXP5 explicit 4 Future research should investigate specific performance measurement systems, their implementation, and how different PM designs and case-based experiences influence the relationship between digital strategies and collaboration. “Finally, the study did not address a specific PM system or its implementation. In the future, it would be informative to consider how the effects of digital strategies and their elements on collaboration could be enhanced by choosing different measurement systems. In addition, in-depth case studies could be conducted related to the formulation and implementation of a digital strategy and the related digitally enabling PM system.” :contentReference[oaicite:21]{index=21}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Practical/Implementation IMP3 implicit 4 There is limited guidance on how to design and implement digitally enabled performance measurement systems in ways that empower rather than over-control actors involved in digital collaboration. Digitally enabled PM can be perceived as too detailed or controlling when linked to monitoring individuals responsible for digital technologies, leading to negative impacts on collaboration performance. :contentReference[oaicite:32]{index=32} // The authors suggest companies should invest in management capabilities and connect digital strategies and PM systems, but do not specify concrete design principles. :contentReference[oaicite:33]{index=33}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Technological/Digital/AI EXP2 explicit 4 Little is known about how digitally enabled performance measurement systems can support companies’ strategic operations, particularly in the context of digital business strategy and collaboration. “However, there is a research gap in how digitally enabled PM can support the company’s strategic operations.” :contentReference[oaicite:11]{index=11}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Technological/Digital/AI IMP1 implicit 4 The mechanisms through which digitally enabled performance measurement enhances or harms collaboration performance—especially why it supports resource-related elements but undermines digital leadership—are not fully understood. Digitally enabled PM is described as allowing real-time monitoring, continuous evaluation and data-driven decisions via digital technologies (e.g., IoT-enabled dashboards, big data). :contentReference[oaicite:24]{index=24} // The results show that digitally enabled PM positively moderates the resource–collaboration link but negatively moderates the digital leadership–collaboration link, suggesting complex mechanisms. :contentReference[oaicite:25]{index=25}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Technological/Digital/AI IMP4 implicit 3 The distinct impacts of specific digital technologies (e.g., IoT dashboards, digital twins, data platforms) on digital business strategy, performance measurement design and collaboration performance remain underspecified. Digital technologies such as IoT, big data and dashboards are mentioned as enablers of real-time PM and strategy implementation, but are treated as a broad category. :contentReference[oaicite:37]{index=37} // The paper references digital twins, digital platforms and diverse digital tools in the literature review without differentiating their specific roles in collaboration and PM. :contentReference[oaicite:38]{index=38}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Theoretical IMP5 implicit 4 There is an unarticulated need to integrate digital transformation and digital business strategy perspectives with formal management control / PMS theories to better explain how strategic, technological and measurement elements co-evolve. The framework positions digital business strategy as a determinant of collaboration performance, moderated by digitally enabled PM, but does not explicitly connect this to established management control system theories. :contentReference[oaicite:40]{index=40} // The literature review invokes both digital transformation strategy and PM/control literatures but leaves their integration implicit. :contentReference[oaicite:41]{index=41}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Contextual/Population EXP3 explicit 3 Further research is required to examine how IT and other technological developments affect management accountants’ roles in banks beyond the Finnish case and in other industries. As such, further research is needed to look at the effects of IT and other technological developments on the role of management accountants in both other banks and other industries. :contentReference[oaicite:10]{index=10}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Empirical EXP1 explicit 5 More empirical research is needed on how changing management accounting work, IT tools and banking contexts shape the roles and role identities of management accountants. They go on to suggest that these changes require further study. :contentReference[oaicite:8]{index=8}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Empirical EXP4 explicit 4 It is unknown whether and how competition from other professional groups (e.g., IT specialists, data scientists) will reshape or erode the jurisdiction and identity of management accountants. Whether the potential threats from other professional groups materialize will have to await future research which will study how events unfold and their effects on the identities and roles of management accountants. :contentReference[oaicite:11]{index=11}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Empirical EXP5 explicit 4 There is an open empirical question about how management accounting roles will evolve over time and whether management accountants will successfully meet ongoing and future technological and regulatory challenges. Future research will tell how management accounting roles develop, and if and how management accountants are able to meet current and future challenges. :contentReference[oaicite:12]{index=12}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Empirical IMP4 implicit 4 Empirical knowledge is lacking on how cross-professional collaboration in agile teams shapes management control practices, information flows and authority structures in digitalized organizations. Controllers increasingly work in agile, multidisciplinary teams that include data analysts, data scientists, coders and people from non-accounting backgrounds. :contentReference[oaicite:21]{index=21} // There are concerns that specialist IT roles may be filled by non-accounting professionals, potentially altering the profession’s jurisdiction. :contentReference[oaicite:22]{index=22}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Practical/Implementation IMP3 implicit 4 There is limited knowledge on how organizations can design structured learning paths and support mechanisms that enable controllers to build and maintain the digital and analytical capabilities required by evolving MCS without overloading them. Controllers struggle to find time to develop new IT and analytics skills alongside day-to-day responsibilities. :contentReference[oaicite:18]{index=18} // Skill development is partly self-initiated (e.g., studying Bayesian statistics) and partly supported by corporate training, but the alignment with work demands is unclear. :contentReference[oaicite:19]{index=19} // AI training is rolled out broadly, yet concrete AI use cases and role implications remain uncertain. :contentReference[oaicite:20]{index=20}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Technological/Digital/AI EXP2 explicit 5 There is a lack of longitudinal research that distinguishes between hype and substantive, enduring effects of IT-related changes and new digital communication forms on management accounting. However, further analysis, with a longer time perspective, is needed to go beyond the ‘hype’ surrounding IT-related changes and the new digital forms of communication. :contentReference[oaicite:9]{index=9}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Technological/Digital/AI IMP1 implicit 5 There is limited understanding of how AI, RPA and advanced analytics concretely redistribute cognitive workload, decision rights and judgment responsibilities between controllers and other actors in digitalized MCS. Controllers receive AI training and are expected to recognize where AI can be utilized, yet actual AI applications remain limited and uneven. :contentReference[oaicite:13]{index=13} // Interviewees disagree on whether robotics and AI-based forecasting represent substantive change or mere hype. :contentReference[oaicite:14]{index=14} // Automation reduces routine tasks but simultaneously increases analytical and interpretative demands on controllers. :contentReference[oaicite:15]{index=15}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Technological/Digital/AI IMP5 implicit 5 There is an unaddressed question about how self-service BI and advanced visualization tools change the division of labor between managers and controllers in generating and interpreting performance information. BI tools such as Power BI are used in similar ways to Excel, indicating under-exploitation of their analytical and visualization potential. :contentReference[oaicite:23]{index=23} // Planned future developments aim to allow managers to build their own reports and analyses, but implications for controller roles are not fully explored. :contentReference[oaicite:24]{index=24}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Theoretical IMP2 implicit 4 The mechanisms by which management accountants transition between micro-role identities under digital pressures, while avoiding cognitive dissonance, are not yet theoretically specified. Micro role transitions and micro role identity transitions are introduced conceptually but not fully theorized as processes. :contentReference[oaicite:16]{index=16} // Fluid role identity is proposed as a way to accommodate self-in-multiple-roles without cognitive dissonance, but mechanisms remain descriptive. :contentReference[oaicite:17]{index=17}

2. Analyse des Mécanismes Manquants (Keywords sur les gap_claim)

À partir de gap_claim, on extrait les mots clés dominants (sans stopwords) pour identifier les mécanismes sous-jacents (ex: reconfiguration des processus budgétaires, relation contrôleur–manager, surcharge informationnelle, etc.).
Astuce : Cliquez sur une barre (keyword) dans le graphique pour filtrer le tableau de détail et voir toutes les lacunes où ce mécanisme apparaît.

Fréquence globale des mécanismes (keywords)

keyword count
there 22
research 15
empirical 10
management 7
digital 7
needed 5
limited 5
lack 4
need 4
knowledge 4
mechanisms 4
effects 3
longitudinal 3
organizations 3
little 3
more 3
whether 3
guidance 3
design 3
specific 3
which 3
theoretical 2
ai-driven 2
analytics 2
behavioural 2
information 2
consequences 2
comparative 2
changes 2
remains 2
unclear 2
understanding 2
different 2
open 2
question 2
impacts 2
advanced 2
role 2
self-service 2
about 2
digitally 2
future 2
should 2
performance 2
other 2
studies 1
examining 1
consistent 1
definition 1
digitalisation 1
insufficient 1
linking 1
academic 1
shortage 1
specifically 1
addressing 1
implications 1
decision 1
quality 1
overload 1
dashboard 1
organisational 1
hybrid 1
data 1
science 1
methodological 1
mixed-method 1
large 1
language 1
ai-related 1
empirically 1
data-as-answer 1
control 1
existing 1
theories 1
provide 1
practically 1
shifting 1
accounting-centric 1
infrastructures 1
understand 1
underlying 1
drivers 1
cause 1
divergences 1
local 1
practices 1
increased 1
accounting 1
prior 1
sufficiently 1
cognitive 1
platforms 1
multi-case 1
technologies 1
govern 1
evidence 1
digitalization 1
influences 1
vision 1
currently 1
coherent 1
positive 1
causal 1
relationships 1
between 1
anticipated 1
double-edged 1
effect 1
concrete 1
dashboards 1
division 1
known 1
enabled 1
extend 1
beyond 1
larger 1
companies 1
multiple 1
investigate 1
through 1
detailed 1
implement 1
distinct 1
unarticulated 1
integrate 1
distinguishes 1
further 1
required 1
examine 1
unknown 1
competition 1
professional 1
will 1
accountants 1
transition 1
lacking 1
cross-professional 1
collaboration 1
unaddressed 1

Détail par lacune (claim + mécanismes extraits)

article_key article_title gap_id gap_type gap_claim mechanism_keywords
A1 A literature review on the impact of digitalisation on management control IMP2 Behavioural The behavioural effects of information overload, dashboard complexity and continuous data availability on controllers and managers are insufficiently researched. behavioural, effects, information, overload, dashboard
A1 A literature review on the impact of digitalisation on management control EXP3 Contextual/Population There is insufficient research linking academic findings on digitalisation in MC with practical organisational contexts. there, insufficient, research, linking, academic
A1 A literature review on the impact of digitalisation on management control EXP1 Empirical There is a lack of empirical studies examining how digitalisation affects MC tasks, instruments, organisation, and behavioural aspects in practice. there, lack, empirical, studies, examining
A1 A literature review on the impact of digitalisation on management control IMP4 Methodological There is a methodological gap in longitudinal, comparative, and mixed-method studies that trace the evolution of digital MCS over time. there, methodological, longitudinal, comparative, mixed-method
A1 A literature review on the impact of digitalisation on management control IMP3 Organisational The organisational consequences of hybrid MC–data science roles and cross-functional digital workflows lack systematic investigation. organisational, consequences, hybrid, data, science
A1 A literature review on the impact of digitalisation on management control EXP4 Technological/Digital/AI There is a shortage of research specifically addressing how digital technologies—such as AI, big data, cloud and automation—shape MC processes and outcomes. there, shortage, research, specifically, addressing
A1 A literature review on the impact of digitalisation on management control IMP1 Technological/Digital/AI The implications of AI-driven analytics for decision quality, bias, transparency, and reliance on algorithmic outputs in management control remain underexplored. implications, ai-driven, analytics, decision, quality
A1 A literature review on the impact of digitalisation on management control EXP2 Theoretical There is no consistent theoretical definition of digitalisation within management control research. there, consistent, theoretical, definition, digitalisation
A2 Digitalisation and accounting language games in organisational contexts IMP1 Behavioural The cognitive and behavioural impacts of digital platforms and global accounting language games on judgement quality, deliberation, and susceptibility to illusion of control in decision-making remain underexplored. cognitive, behavioural, impacts, digital, platforms
A2 Digitalisation and accounting language games in organisational contexts EXP1 Contextual/Population More research is needed to understand whether and how different local organisational contexts diverge in the ways they construct performance meanings when using digital accounting platforms. more, research, needed, understand, whether
A2 Digitalisation and accounting language games in organisational contexts IMP2 Methodological There is a need for comparative, multi-case or longitudinal research to assess how robust and generalisable the observed dynamics between global and local accounting language games under digitalisation are across settings and over time. there, need, comparative, multi-case, longitudinal
A2 Digitalisation and accounting language games in organisational contexts IMP4 Practical/Implementation There is limited guidance on how to design and govern digital platforms and performance measurement systems that optimally balance global standardisation with local contextualisation of accounting meanings. there, limited, guidance, design, govern
A2 Digitalisation and accounting language games in organisational contexts EXP3 Technological/Digital/AI It is an open question how increased visibility of local practices through digital technologies influences the impact of local changes on global organisational practices and control. local, practices, open, question, increased
A2 Digitalisation and accounting language games in organisational contexts IMP3 Technological/Digital/AI The effects of more advanced digital technologies (e.g., AI-driven analytics, real-time dashboards, automated recommendations) on accounting language games and meaning construction have not been examined. effects, more, advanced, digital, technologies
A2 Digitalisation and accounting language games in organisational contexts EXP2 Theoretical The underlying drivers and mechanisms that cause divergences in performance meaning construction across local organisational contexts using the same digital platform are not yet theorised or empirically examined. underlying, drivers, mechanisms, cause, divergences
A2 Digitalisation and accounting language games in organisational contexts EXP4 Theoretical Prior management accounting research has not sufficiently explained how digital technologies shape the processes of meaning construction and composition between local and global accounting language games. accounting, prior, management, research, sufficiently
A3 AI in management control: Emergent forms, practices, and infrastructures EXP3 Contextual/Population Research is needed on AI-related changes in management control practices across diverse organizational types, including SMEs, startups, and public-sector organizations, not just large established corporations. research, needed, ai-related, changes, management
A3 AI in management control: Emergent forms, practices, and infrastructures EXP2 Empirical Empirical research is needed on how large language models and similar AI tools are actually used in management control practices, including their integration, use patterns, and effects on problematization and decision-making. empirical, research, needed, large, language
A3 AI in management control: Emergent forms, practices, and infrastructures IMP5 Empirical There is little empirical knowledge on how different AI adoption trajectories—from small-scale experiments to large corporate AI programs—reshape management control roles, hierarchies and experiences across organizational levels. there, little, empirical, knowledge, different
A3 AI in management control: Emergent forms, practices, and infrastructures IMP3 Practical/Implementation There is limited understanding of how organizations can practically develop and support the AI literacy, judgment capabilities and coordination routines needed for controllers and managers to work effectively with ML and LLP outputs. there, limited, understanding, organizations, practically
A3 AI in management control: Emergent forms, practices, and infrastructures EXP4 Technological/Digital/AI There is a need for research on how organizations coordinate the multiple, interdependent changes required to implement AI for management control, including changes in infrastructure, decision processes, structures, and roles. changes, there, need, research, organizations
A3 AI in management control: Emergent forms, practices, and infrastructures IMP1 Technological/Digital/AI It remains unclear empirically how AI-driven ‘data-as-answer’ analytics affect the problematization role of management control information, and whether they suppress or reshape critical questioning and strategic dialogue. remains, unclear, empirically, ai-driven, data-as-answer
A3 AI in management control: Emergent forms, practices, and infrastructures IMP4 Technological/Digital/AI The consequences of shifting from accounting-centric information infrastructures to data-lake architectures for control quality, accountability, and data governance remain underexplored. consequences, shifting, accounting-centric, information, infrastructures
A3 AI in management control: Emergent forms, practices, and infrastructures EXP1 Theoretical There is a need for theoretical and empirical research on how inductive AI-based analytics are integrated into existing, predominantly deductive management control systems, and how different forms of analysis are coordinated in practice. there, need, theoretical, empirical, research
A3 AI in management control: Emergent forms, practices, and infrastructures IMP2 Theoretical Existing management control theories do not yet provide a fully developed framework for hybrid epistemologies where inductive AI analytics and deductive control logics coexist, requiring theoretical integration. control, existing, management, theories, provide
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession IMP2 Contextual/Population It remains unclear whether the double-edged effect of digitalization on role stress (benefiting business partners and burdening watchdogs) holds in other national, institutional, and sectoral contexts. remains, unclear, whether, double-edged, effect
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession EXP1 Empirical Empirical evidence on how digitalization influences management accountants and management accounting practice remains limited and needs to be expanded. management, empirical, evidence, digitalization, influences
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession IMP1 Methodological Causal relationships between anticipated digitalization, role orientations, and role conflict/ambiguity remain untested and require longitudinal or experimental designs to establish directionality and mechanisms. role, causal, relationships, between, anticipated
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession IMP4 Practical/Implementation There is little guidance on concrete organizational interventions (e.g., role design, training, governance structures) that could help watchdog-oriented MAs reduce role conflict and ambiguity and effectively engage with digital technologies. role, there, little, guidance, concrete
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession IMP3 Technological/Digital/AI The specific mechanisms by which different digital technologies (e.g., RPA vs AI vs dashboards) affect MAs’ task portfolios, cognitive demands, and role stress are not unpacked and require more granular, technology-specific investigation. specific, mechanisms, which, different, digital
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession IMP5 Technological/Digital/AI The effects of digital dashboards and self-service BI on the division of labor, interaction patterns, and perceived role stress between MAs and managers in data-rich environments remain underexplored. effects, digital, dashboards, self-service, division
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession EXP2 Theoretical There is currently no coherent and positive vision or role template for watchdog-oriented management accountants in the digital age, and such a vision needs to be developed. vision, there, currently, coherent, positive
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement EXP3 Contextual/Population Future research should extend beyond Finnish SMEs to other geographical regions to assess whether the relationships between digital business strategy, digitally enabled PM and collaboration performance hold in different contexts. future, research, should, extend, beyond
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement EXP4 Contextual/Population Research is needed in larger companies and at multiple organizational levels, including intra-organizational collaboration between departments, to understand how digitally enabled PM supports the effects of digital business strategy. research, needed, larger, companies, multiple
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement EXP1 Empirical There is a lack of empirical research on how digital business strategies influence collaboration performance between companies. there, lack, empirical, research, digital
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement IMP2 Empirical There is a lack of detailed empirical knowledge on which specific dimensions of collaboration performance (e.g., trust, information sharing quality, innovation outcomes) are affected by digital business strategies and digitally enabled PM. there, lack, detailed, empirical, knowledge
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement EXP5 Methodological Future research should investigate specific performance measurement systems, their implementation, and how different PM designs and case-based experiences influence the relationship between digital strategies and collaboration. future, research, should, investigate, specific
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement IMP3 Practical/Implementation There is limited guidance on how to design and implement digitally enabled performance measurement systems in ways that empower rather than over-control actors involved in digital collaboration. there, limited, guidance, design, implement
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement EXP2 Technological/Digital/AI Little is known about how digitally enabled performance measurement systems can support companies’ strategic operations, particularly in the context of digital business strategy and collaboration. little, known, about, digitally, enabled
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement IMP1 Technological/Digital/AI The mechanisms through which digitally enabled performance measurement enhances or harms collaboration performance—especially why it supports resource-related elements but undermines digital leadership—are not fully understood. performance, mechanisms, through, which, digitally
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement IMP4 Technological/Digital/AI The distinct impacts of specific digital technologies (e.g., IoT dashboards, digital twins, data platforms) on digital business strategy, performance measurement design and collaboration performance remain underspecified. digital, performance, distinct, impacts, specific
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement IMP5 Theoretical There is an unarticulated need to integrate digital transformation and digital business strategy perspectives with formal management control / PMS theories to better explain how strategic, technological and measurement elements co-evolve. digital, there, unarticulated, need, integrate
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank EXP3 Contextual/Population Further research is required to examine how IT and other technological developments affect management accountants’ roles in banks beyond the Finnish case and in other industries. other, further, research, required, examine
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank EXP1 Empirical More empirical research is needed on how changing management accounting work, IT tools and banking contexts shape the roles and role identities of management accountants. management, more, empirical, research, needed
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank EXP4 Empirical It is unknown whether and how competition from other professional groups (e.g., IT specialists, data scientists) will reshape or erode the jurisdiction and identity of management accountants. unknown, whether, competition, other, professional
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank EXP5 Empirical There is an open empirical question about how management accounting roles will evolve over time and whether management accountants will successfully meet ongoing and future technological and regulatory challenges. management, will, there, open, empirical
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank IMP4 Empirical Empirical knowledge is lacking on how cross-professional collaboration in agile teams shapes management control practices, information flows and authority structures in digitalized organizations. empirical, knowledge, lacking, cross-professional, collaboration
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank IMP3 Practical/Implementation There is limited knowledge on how organizations can design structured learning paths and support mechanisms that enable controllers to build and maintain the digital and analytical capabilities required by evolving MCS without overloading them. there, limited, knowledge, organizations, design
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank EXP2 Technological/Digital/AI There is a lack of longitudinal research that distinguishes between hype and substantive, enduring effects of IT-related changes and new digital communication forms on management accounting. there, lack, longitudinal, research, distinguishes
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank IMP1 Technological/Digital/AI There is limited understanding of how AI, RPA and advanced analytics concretely redistribute cognitive workload, decision rights and judgment responsibilities between controllers and other actors in digitalized MCS. there, limited, understanding, advanced, analytics
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank IMP5 Technological/Digital/AI There is an unaddressed question about how self-service BI and advanced visualization tools change the division of labor between managers and controllers in generating and interpreting performance information. there, unaddressed, question, about, self-service
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank IMP2 Theoretical The mechanisms by which management accountants transition between micro-role identities under digital pressures, while avoiding cognitive dissonance, are not yet theoretically specified. mechanisms, which, management, accountants, transition

3. Cadres Théoriques (explicites / implicites)

Pour chaque article, les théories principales (Contingence, Institutionnel, Rôle, etc.) sont extraites de metadata.main_theories. Le graphique montre quelles théories dominent le noyau canonique. Cliquez sur le graphique pour l'agrandir.

Fréquence des théories

theory_name count
Guenther (2013) Management Control Framework 1
Digitalisation Enabler Framework (Legner et al., 2017) 1
Technology-driven change in management accounting 1
Organizational identity / fluid identity 1
Role identity theory / self-in-role 1
Inter-organizational collaboration and digital platforms 1
Performance measurement / performance management 1
Digital transformation / digital business strategy 1
Digitalization as a sociotechnical process 1
Role templates and MA role typologies (watchdog vs business partner) 1
Role stress (role conflict and role ambiguity) 1
Role theory 1
Digitalisation and de-contextualisation of accounting information 1
Pragmatic constructivism 1
Wittgenstein’s language games 1
Algorithmic management and evaluative infrastructures 1
Social studies of accounting and calculative practices 1
Epistemology of practice / inductive vs deductive knowledge 1
Sociotechnical perspectives on digital transformation 1
Cognitive dissonance 1

Tableau détaillé (article × théorie)

article_key article_title theory_name explicit_or_implicit role_in_article
A1 A literature review on the impact of digitalisation on management control Digitalisation Enabler Framework (Legner et al., 2017) explicit Defines the technological enablers (big data, cloud, mobile, smart, automation) used to structure how digitalisation impacts MC.
A1 A literature review on the impact of digitalisation on management control Guenther (2013) Management Control Framework explicit Serves as the analytical framework to categorise and interpret research on MC tasks, instruments, organisation, and behavioural aspects.
A1 A literature review on the impact of digitalisation on management control Sociotechnical perspectives on digital transformation implicit Underlying assumption that technology shapes organisational structures, skills, behaviours, and workflows in MC.
A2 Digitalisation and accounting language games in organisational contexts Digitalisation and de-contextualisation of accounting information explicit Prior literature (e.g. Knudsen, Quattrone) is used as a theoretical backdrop to problematise the risk that digitalisation produces centralised, de-contextualised ‘truths’ and to motivate the case study of a digital platform.
A2 Digitalisation and accounting language games in organisational contexts Pragmatic constructivism explicit Frames the process of meaning construction through concepts, criteria and exemplary references in accounting practices, and how these support functional coordination across contexts.
A2 Digitalisation and accounting language games in organisational contexts Wittgenstein’s language games explicit Provides the central conceptual lens to understand accounting as a language whose meanings depend on rule-governed practices in specific local and global organisational contexts.
A3 AI in management control: Emergent forms, practices, and infrastructures Algorithmic management and evaluative infrastructures implicit Draws on ideas of algorithmic management, data lakes, and evaluative infrastructures to conceptualize how AI reshapes information infrastructures and control architectures. :contentReference[oaicite:2]{index=2}
A3 AI in management control: Emergent forms, practices, and infrastructures Epistemology of practice / inductive vs deductive knowledge explicit Frames AI, and particularly ML and LLMs, as introducing an epistemological shift from deductive, ex ante model-based control to inductive, data-driven forms of analysis in management control. :contentReference[oaicite:0]{index=0}
A3 AI in management control: Emergent forms, practices, and infrastructures Social studies of accounting and calculative practices explicit Uses prior critical accounting work on calculative practices, power, and the social significance of accounting to argue that AI is a new calculative technology that both challenges and reinforces earlier insights about control. :contentReference[oaicite:1]{index=1}
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession Digitalization as a sociotechnical process implicit Digitalization is framed as an ongoing sociotechnical process that introduces automation, augmentation, and new tasks for MAs, changing affordances and organizational goals and thereby affecting role expectations. :contentReference[oaicite:3]{index=3}
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession Role stress (role conflict and role ambiguity) explicit Role conflict and role ambiguity are conceptualized as key role stressors that can undermine MAs’ adaptation to digitalization and are used as the core dependent variables. :contentReference[oaicite:1]{index=1}
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession Role templates and MA role typologies (watchdog vs business partner) explicit The watchdog and business partner role templates are used to conceptualize MAs’ extant roles and to theorize how different role orientations interact with anticipated digitalization to shape role conflict and ambiguity. :contentReference[oaicite:2]{index=2}
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession Role theory explicit Provides the main framework to explain how role expectations from role senders and the way MAs interpret these expectations shape their roles and can generate role conflict and role ambiguity, particularly under digitalization. :contentReference[oaicite:0]{index=0}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Digital transformation / digital business strategy explicit Provides the core conceptual lens, treating digital transformation as a strategic-level phenomenon where digital technologies reshape business models, operations and collaboration, and digital business strategy integrates IT and business strategy to create value. :contentReference[oaicite:0]{index=0}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Inter-organizational collaboration and digital platforms explicit Frames collaboration performance as a key outcome influenced by digital platforms and digital business strategy in networks and ecosystems, especially for SMEs. :contentReference[oaicite:2]{index=2}
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement Performance measurement / performance management explicit Used to conceptualize digitally enabled performance measurement as a moderating mechanism that can support inter-organizational collaboration and the implementation of digital business strategies via real-time monitoring and data-driven evaluation. :contentReference[oaicite:1]{index=1}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Cognitive dissonance explicit Used conceptually (via Jermias, 2001) to contrast expected identity tensions with the observed absence of cognitive dissonance among controllers who adopt a fluid role identity. :contentReference[oaicite:3]{index=3}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Organizational identity / fluid identity explicit Informs the notion of fluid role identity by extending Gioia et al. (2000), who conceptualize organizational identity as unstable and adaptive in changing environments. :contentReference[oaicite:1]{index=1}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Role identity theory / self-in-role explicit Provides the core lens for understanding controllers’ self-understanding in organizational positions and how this role identity changes in response to digitalization and other pressures, drawing on Ashforth (2000) and Tillema et al. (2022). :contentReference[oaicite:0]{index=0}
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank Technology-driven change in management accounting implicit Frames digitalization, IT, AI, and RPA as key contextual forces that reshape management accountants’ work, creating new skill demands, role configurations and sources of uncertainty. :contentReference[oaicite:2]{index=2}

4. Tableau comparatif des définitions (gabarit à remplir)

Ce tableau est un gabarit pour comparer les définitions de Digitalisation / Transformation digitale, Intelligence Artificielle (IA) et Contrôle de Gestion (MCS/PMS) dans chacun des six articles. Remplissez-le manuellement en lisant les introductions et sections théoriques.

article_key article_title year journal doi defines_digitalisation definition_digitalisation_text defines_ai definition_ai_text defines_management_control definition_management_control_text
A1 A literature review on the impact of digitalisation on management control 2023 Journal of Management Control 10.1007/s00187-022-00349-4
A2 Digitalisation and accounting language games in organisational contexts 2023 Journal of Management and Governance 10.1007/s10997-022-09626-9
A3 AI in management control: Emergent forms, practices, and infrastructures 2024 Critical Perspectives on Accounting 10.1016/j.cpa.2023.102701
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession 2024 The British Accounting Review 10.1016/j.bar.2024.101460
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement 2024 International Journal of Industrial Engineering and Operations Management 10.1108/IJIEOM-04-2023-0040
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank 2024 The British Accounting Review 10.1016/j.bar.2024.101341

5. Triple Gap de la Thèse – Candidats

À partir des scores de pertinence (1–5) et des types de lacunes, on sélectionne trois lacunes candidates : (1) thématique (Technological/Digital/AI), (2) contextuelle (Contextual/Population), (3) méthodologique (Methodological). Ces trois blocs peuvent servir de base à votre positionnement de thèse.

Thématic Gap (Technological/Digital/AI)

Article: A1 – A literature review on the impact of digitalisation on management control

Gap ID / Type: EXP4 / Technological/Digital/AI

Relevance score: 5

Gap claim:
There is a shortage of research specifically addressing how digital technologies—such as AI, big data, cloud and automation—shape MC processes and outcomes.

Grounded text:
Researchers have specifically asked for more studies on the relationship between digitalisation and MC.

Contextual Gap (Contextual/Population)

Article: A1 – A literature review on the impact of digitalisation on management control

Gap ID / Type: EXP3 / Contextual/Population

Relevance score: 5

Gap claim:
There is insufficient research linking academic findings on digitalisation in MC with practical organisational contexts.

Grounded text:
Only few research results have ever been used in the practical world despite the fact that MC can be characterised as a practical field that constantly faces new challenges from the business world.

Methodological Gap

Article: A4 – Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession

Gap ID / Type: IMP1 / Methodological

Relevance score: 4

Gap claim:
Causal relationships between anticipated digitalization, role orientations, and role conflict/ambiguity remain untested and require longitudinal or experimental designs to establish directionality and mechanisms.

Grounded text:
The authors note that, similar to other cross-sectional surveys, their study cannot make strong inferences about causality due to potential reverse causality and endogeneity. :contentReference[oaicite:16]{index=16} // They also acknowledge the possibility of omitted variables despite including a broad set of controls and firm-clustered standard errors. :contentReference[oaicite:17]{index=17}

6. Implications pour la Thèse et Recommandations Pratiques (gabarit)

Ce tableau compile pour chaque article : la valeur principale pour votre thèse, les questions de recherche suggérées par les auteurs, et une colonne que vous pouvez remplir avec les recommandations pratiques explicites (pour contrôleurs, managers, organisations).

article_key article_title main_value_for_thesis suggested_followup_questions practical_recommendations_manual
A1 A literature review on the impact of digitalisation on management control This article provides a comprehensive and up-to-date mapping of how digitalisation and emerging technologies affect the tasks, tools, organisation and behavioural aspects of MC. It is especially valuable for identifying how AI, automation, data analytics and digital tools reshape controller roles, competencies and decision-making environments. It also outlines methodological and theoretical shortcomings that a thesis on AI-enabled MCS can directly build upon, particularly in understanding cognitive and behavioural consequences of technologically intensified MC. How does AI-based automation affect the decision quality and judgement processes of controllers and managers in data-rich MCS environments? | What organisational structures best support hybrid controller–data-scientist roles in digitally transformed MC functions? | How do dashboard complexity and real-time data availability influence cognitive load and the behavioural effectiveness of management control systems?
A2 Digitalisation and accounting language games in organisational contexts The article offers a rich, theoretically grounded case of how a digital platform changes performance measurement and meaning construction across local and global organisational levels. It illuminates how digitalisation can both risk and mitigate de-contextualisation, showing the importance of shared KPIs, criteria and exemplary references alongside local flexibility. For a thesis on AI-based MCS and cognitive aspects, its main value lies in conceptualising digital accounting as language games and highlighting the socio-technical processes by which digital tools shape visibility, responsibility and interaction, even though it does not yet extend into AI or explicit cognitive overload analysis. How do more advanced digital technologies, such as AI-based predictive analytics and real-time dashboards, reshape accounting language games and the balance between global standardisation and local contextualisation? | Under what organisational conditions do local organisational contexts diverge in their construction of performance meanings when using the same digital platform, and what mechanisms explain this divergence? | How does the design of KPIs, thresholds and drill-down paths in digital performance platforms affect users’ cognitive load, perceived control and quality of decision-making across organisational levels?
A3 AI in management control: Emergent forms, practices, and infrastructures This article offers a concentrated conceptual agenda on AI in management control, detailing how ML, LLP and data-lake infrastructures reshape forms of analysis, practices, and infrastructures. It highlights the epistemological shift from deductive to inductive control, the emergence of AI literacy and new coordination challenges between human and machine intelligence, and the need to rethink information infrastructures. :contentReference[oaicite:16]{index=16} For a thesis on AI-based MCS, dashboards, cognitive overload and the controller’s role, it provides a rich vocabulary and set of problem framings that can guide empirical design and gap selection, particularly around hybrid epistemologies, data-rich infrastructures and the social consequences of AI-enabled calculative practices. How are inductive AI-based analytics (ML, LLP) actually combined with existing deductive performance indicators and budgeting systems in organizations’ management control processes, and what tensions or hybrid practices emerge? | In what ways do AI tools such as LLPs alter the problematization function of management control information and the cognitive workload of controllers and managers in data-rich dashboard environments? | How do different information infrastructures (traditional accounting-centric systems vs data lakes) and AI adoption trajectories (small-scale experiments vs large programs) shape the evolving roles, skills and decision rights of management accountants and controllers?
A4 Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession The article provides a rigorous, large-sample test of how anticipated digitalization relates to MAs’ role conflict and ambiguity, and how this relationship is moderated by extant watchdog vs business partner orientations. It demonstrates empirically that digitalization can reduce role stress for business partner-oriented MAs while increasing it for watchdog-oriented MAs, thereby framing digitalization as a double-edged sword. :contentReference[oaicite:28]{index=28} For a thesis on AI-based MCS, dashboards and cognitive overload, it offers measurable constructs for digitalization and role stress, a nuanced view of different controller role identities, and a clear research agenda around the neglected digital-age watchdog role and technology-specific mechanisms of stress. How do changes in actual (not just anticipated) digitalization over time—including AI, RPA and dashboards—causally affect role conflict, ambiguity and cognitive load among watchdog- and business partner-oriented management accountants? | What concrete organizational interventions (e.g., revised role templates, training programs, governance mechanisms) can reduce role conflict and ambiguity for watchdog-oriented MAs while enabling them to effectively oversee AI-based and data-intensive management control systems? | To what extent does the double-edged effect of digitalization on MA role stress generalize across countries, sectors (e.g., public sector, SMEs) and different configurations of digital technologies such as self-service BI and predictive analytics?
A5 The effects of digital business strategy on the collaboration performance of companies: the moderating effect of digitally enabled performance measurement This article provides an empirically grounded framework linking digital business strategy, digitally enabled performance measurement and collaboration performance in SMEs. It shows that management capabilities are central for digital collaboration success, that unbalanced internal digital development can harm collaboration, and that digital PM can both enhance resource-related effects and undermine digital leadership when experienced as too controlling. :contentReference[oaicite:42]{index=42} For a thesis on AI-based MCS and cognitive overload, its main value lies in illustrating how digital PM functions as a moderator in digital transformation, highlighting risks of over-control in digital dashboards/PM use, and offering a structured breakdown of digital strategy elements that can be related to PMS design and strategic alignment. How do different designs and uses of digitally enabled performance measurement systems (e.g., dashboards, network KPIs, participatory review routines) shape collaboration quality and perceived control among partners in digital ecosystems? | Under what conditions does digital leadership, in combination with digital PM, become perceived as empowering rather than controlling, and how does this affect innovation and trust in inter-organizational collaborations? | How do specific digital technologies (e.g., IoT-based dashboards, digital twins, AI analytics) interact with digital business strategy and PM systems to influence both inter- and intra-organizational collaboration performance in larger, more complex organizations?
A6 Towards fluid role identity of management accountants: A case study of a Finnish bank The article offers a detailed, longitudinal case of how digitalization, AI, RPA and BI tools reshape management controllers’ work and role identity in a highly regulated, data-intensive banking context. It introduces and illustrates the notion of fluid role identity, showing how controllers manage multiple expectations without strong cognitive dissonance by flexibly moving between bean counter, business partner and IT-related roles. For a thesis on AI-based MCS and cognitive overload, it provides both conceptual language (fluid role identity, micro role transitions) and rich empirical material on how controllers experience, interpret and adapt to digital technologies and agile structures. How do AI, RPA and advanced analytics reallocate cognitive tasks, judgment responsibilities and decision rights between controllers, managers and technical specialists in AI-based MCS? | What organizational learning architectures and support mechanisms best enable controllers to develop and sustain the digital, analytical and communication capabilities required by data-rich dashboards and AI tools without inducing cognitive overload? | How does the growth of multidisciplinary, agile teams and self-service BI influence the design, use and legitimacy of performance measurement systems, and what does this mean for the future jurisdiction and identity of the management controller?