Accountants robots in shared service centers: effects of the culture for innovation, work engagement and performance measurement system

Colombo, Valter Luís Barbieri; Beuren, Ilse Maria

doi:10.1108/jbim-09-2022-0436

Cited by 3 publications

(1 citation statement)

References 72 publications

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“…Hasonlóképp kevés empirikus eredmény áll rendelkezésre a gépi tanulás (Nielsen, 2022;Pérez & Blasco, 2022), illetve általában a mesterséges intelligencia (Ranta et al, 2022;Colombo & Beuren, 2023), vagy a block chain technológia (Kutsyk et al, 2020) kontrollingra gyakorolt hatásáról.…”

Section: Cikkek Tanulmányokunclassified

Információs folyamatok digitalizációjának hatása a kontrolleri szakmára – Szisztematikus irodalomáttekintés

Szukits,

Sztrida,

Szabó

2024

Veztud

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A cikk a nemzetközi irodalom szisztematikus áttekintése alapján keresi a választ arra a kérdésre, hogy az információs folyamatok digitalizációja miként alakítja a kontrollerek vezetői döntéstámogatásban betöltött szerepét. Az átalakulás motorját a megnövekedett adatmennyiség és a fejlett adatelemzési technikák elterjedése jelenti. Ugyanakkor a rendelkezésre álló, a döntések szempontjából releváns ’új típusú’ adatok már nem elsősorban pénzügyi, számviteli jellegűek, ezért a döntéstámogató adatelemzés terén más szakmai csoportok is megjelentek. A változások joggal vetik fel a kérdést, hogy milyen hozzáadott értéket tud teremteni a kontroller a vezetői döntéstámogatásban és hogyan teszi azt. Az áttekintett irodalom szintézise alapján az adatelemzésben a kontrollerek szerepe marginalizálódik, míg az elemzési eredmények interpretációja, a ’sense-making’ és az adatok iránti bizalom erősítése terén jelentőségük nő. Az adatelemzés fejlődése, a vállalati gyakorlat átalakulása egyúttal fontos hatásköri problémákhoz vezet: nemcsak más szakmai csoportokkal, hanem magával a technológiával való együttműködés is új kérdéseket vet fel.

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Section: Cikkek Tanulmányokunclassified

Információs folyamatok digitalizációjának hatása a kontrolleri szakmára – Szisztematikus irodalomáttekintés

Szukits,

Sztrida,

Szabó

2024

Veztud

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Digital Transformation and Flexible Performance Management: A Systematic Literature Review of the Evolution of Performance Measurement Systems

Cosa,

Torelli

2024

Glob J Flex Syst Manag

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In the era of digital transformation, businesses must innovate and adapt to sustain a competitive edge. This dynamic environment compels a reevaluation of traditional management practices, highlighting the need for highly flexible systems. Flexibility, defined as the ability to adapt organizational resources, processes, and strategies in response to environmental changes such as rapid technological advancements, is crucial. Our systematic review of 47 studies investigates how digital transformation influences performance measurement systems across various industries and global contexts. We found that digital transformation fosters the dynamism and adaptability of these systems. This study integrates strategic, organizational, and information systems flexibility concepts that are essential for effective adaptation and resilience. Our findings underscore the shifts towards decision-making agility, inclusivity, and sustainability, stressing the significant role of human resources in adapting to digital imperatives. We advocate for a comprehensive approach that fosters digital literacy, upholds ethical standards, promotes continuous skill development, and enhances strategic adaptability. Practical implications suggest integrating digital technologies into performance strategies, utilizing real-time metrics for agile decision-making and emphasizing ethical and sustainable practices to improve transparency and stakeholder trust. These strategies are crucial for optimizing performance in the digital age.

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Effects of socialization mechanisms on managers’ desire to have a significant impact through work: evidence from the banking sector

Frare,

Horz,

Cruz

2024

JAOC

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Purpose This study aims to analyze the effects of socialization mechanisms (belief system and peer mentoring) on managers’ job engagement and their desire to have a significant impact through work, that is, the desire to substantially improve or facilitate the lives of others by performing their work. The study also examines the moderating role of organizational identification. Design/methodology/approach A survey was conducted with middle and lower-level managers at one of the largest banks in Brazil, the BankCo. The authors obtained a sample of 201 respondents and tested the research hypotheses with structural equation modeling. The authors also performed a complementary data analysis with fuzzy-set qualitative comparative analysis. Findings The results suggest that belief systems and peer mentoring directly promote job engagement and indirectly promote desire to have a significant impact to a better world through work (through full mediation of job engagement). The effects of job engagement on desire to have a significant impact through work are even greater when managers have high organizational identification. Finally, several causal combinations are sufficient for high levels of desire to have a significant impact through work. Social implications Beyond studies that examine how organizational mechanisms influence employee outcomes (e.g. performance), this study explores how socialization mechanisms can promote desire to have a significant impact through work. Thus, the authors demonstrate how organizational core values, mission statement and peer mentoring collaborate for managers to develop altruistic behavior, that is, directly related to other human values, such as empathy and ethics, being able to contribute to a world better. Originality/value This study developed and empirically tested a model that connects socialization mechanisms, job engagement, organizational identification and managers’ desire to have a significant impact through their work. Therefore, the paper provides insights into the relevance of socialization mechanisms for orchestrating managers’ proactive and altruistic behaviors.

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Accountants robots in shared service centers: effects of the culture for innovation, work engagement and performance measurement system

Cited by 3 publications

References 72 publications

Információs folyamatok digitalizációjának hatása a kontrolleri szakmára – Szisztematikus irodalomáttekintés

Információs folyamatok digitalizációjának hatása a kontrolleri szakmára – Szisztematikus irodalomáttekintés

Digital Transformation and Flexible Performance Management: A Systematic Literature Review of the Evolution of Performance Measurement Systems

Effects of socialization mechanisms on managers’ desire to have a significant impact through work: evidence from the banking sector

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