Strategy and Digital Transformation in Accounting, Auditing, and Management
A special issue of Systems (ISSN 2079-8954). This special issue belongs to the section "Systems Practice in Social Science".
Deadline for manuscript submissions: 31 August 2026 | Viewed by 280
Special Issue Editors
Interests: financial reporting; non-financial reporting; corporate social responsibility; accounting information system; digital accounting and decision-making
Interests: accounting; corporate social responsibility; service quality; entrepreneurship; strategic management and internationalization
Special Issues, Collections and Topics in MDPI journals
Special Issue Information
Dear Colleagues,
The rapid advancement of digital technologies is profoundly reshaping organizations, with particularly significant implications for accounting, auditing, and management practices. In the accounting domain, digital transformation goes far beyond the mere adoption of new technologies; it entails deep changes in accounting information systems, management control mechanisms, reporting processes, governance structures, and the strategic role of accounting information in decision-making, value creation, and organizational control.
This Special Issue aims to investigate how strategic planning supports, guides, and accelerates digital transformation, with a strong emphasis on accounting-related contexts while maintaining an integrative perspective across auditing and management. It seeks to advance theoretical understanding and provide empirical evidence on how organizations design, implement, and evaluate digital strategies that directly affect accounting systems, management accounting practices, auditing processes, and performance measurement frameworks.
Particular attention is devoted to the impact of emerging digital technologies—such as artificial intelligence, big data analytics, blockchain, cloud computing, and automation—on accounting functions and professional roles. This Special Issue highlights how these technologies reshape accounting practices, influence management control systems, transform auditing activities, and challenge existing models of corporate governance, transparency, and accountability.
The scope of this Special Issue includes, but is not limited to, the following:
- strategic planning for digital transformation in accounting;
- the integration of digital tools into accounting and management control systems;
- changes in financial and management reporting; the transformation of auditing processes;
- implications of digitalization for accounting education, professional judgment, and skills development;
- and the role of strategy in ensuring sustainable, ethical, and responsible digital transformation.
Contributions adopting quantitative, qualitative, or mixed-methods approaches, as well as conceptual and interdisciplinary studies with a strong accounting focus, are particularly encouraged.
Dr. Catarina Cepêda
Dr. Albertina Paula Monteiro
Guest Editors
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 250 words) can be sent to the Editorial Office for assessment.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Systems is an international peer-reviewed open access monthly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
Keywords
- digital transformation
- strategy
- accounting
- management control systems
- management accounting
- auditing
- big data analytics
- artificial intelligence
- blockchain
- corporate governance
- accounting information systems
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