DOES DIGITALIZATION IN MANAGEMENT ACCOUNTING AND CONTROL INCREASE CORPORATE PERFORMANCE? THE MEDIATING ROLE OF OPERATIONAL PLANNING AND BUDGETING

Abstract

This study examines how digitalization in management accounting and control (MAC) impacts corporate performance mediated by budgeting and operational planning. Using survey data from German management accountants, a mediated regression analysis reveals that digitalization has a positive effect on corporate performance through improved planning and budgeting. The findings underscore the importance of aligning technology, processes, and MAC tools to enhance performance. This study fills a gap in understanding the indirect effects of digitalization in MAC, offering valuable insights for both scholars and practitioners.