Digital Information and Management Accounting: A Need to Review Research Methodologies

In digital era, the modern world has shifted to a new digital evolution- centered stage, trying to obliterate common business patterns and to introduce modern tools, services and methods for economic interachon. Accounting, as business language, is being affected by surrounding environment; especially management accounting is considered as a very dynamic field. At present, digitalization affects deeply on the firm’s performance. As the emergence of Internet, mobile phone and digital economic tools resulted in the formation of data depth, range and diversity more than ever, compared to past, more accessible for researchers. Nonetheless, social science investigators have been interested to investigate organizational problems and they would apply current methodological approaches to study the provided context for change of digital data. Here, it is attempted to consider the continuity of common methodology for digital data and to indicate its effect on management accounting studies. Also, it was considered the influence of digitalization on methodological rules in order to determine that descriptive methods used by management accountants need a revision according to these evolutions.