A Literature Review on the Impact of Modern Technologies on Management Reporting

In this paper, two systematic literature searches are used to pursue questions about digitization in management reporting on the one hand and role-specific questions on the other. We assume that greater digitization in terms of efficiency and effectiveness will change the role of management accountants in general and in reporting in particular, as this should lead to more automation and possibly more time for consulting activities from management accountants/controllers. After a strictly documented filtering process, a total of 51 papers remained for the analysis of the research questions posed. As a result, in addition to research gaps in management reporting, the most important information technology (IT) tools in management accounting and management reporting can be identified. Concerning corporate performance and management accounting performance, the research also reveals a connection with digitization/IT trends in controlling, controller roles, and role conflicts. The systematic literature evaluations serve as a basis for further research to verify the possible causal relationships found.