PhD Defense: Joachim Elmegaard

In order to obtain the PhD degree, Joachim Elmegaard has submitted his thesis entitled:

Navigating the Digital Frontier in Accounting: Transformative Impacts and Interplay of Digitalization, Accounting Systems, and Management Accountants in an Institutional Context

Digitalization is considered one of society's most significant and lasting changes and is a highly relevant field for research. This dissertation addresses the interdisciplinary field of digitalization and management accounting from an institutional theoretical perspective. The dissertation presents three studies, each introducing knowledge of digitalization in accounting. The first article presents a literature review of artificial intelligence (AI) in accounting, focusing on empirical research. This study updates the current knowledge about research in AI and accounting. This study critically reviews the literature and determines the themes addressed, the type of research conducted, the results generated, and the type of technology applied. The second article is a single case study that investigates how management actively works to proliferate digitalization in the accounting function of the case company. This study explores how management accounting routines are influenced by digitalization in an accounting function, assessing the types of digitalization technologies used and the performance outcomes of digitalization. The final article is a comparative case study that extends the literature on institutional change in the role of management accountants by exploring the contradictory institutional logics among management accounting professionals in two case companies. This study explores how digitalization constitutes an institutional logic and changes the role of management accountants.

The thesis will be available from research.cbs.dk

Primary Supervisor:
Head of Department Carsten Rohde
Department of Accounting
Copenhagen Business School

Secondary Supervisor:
Postdoc Pall Rikhardsson
Department of Accounting
Copenhagen Business School

Assessment Committee:
Professor Henri Dekker (Chair)
Department of Accounting
Copenhagen Business School

Professor Breda Sweney
Department of Business & Economics
University of Galway

Professor Thomas Borup Kristensen
Department of Management
Aarhus University

Date: 04 September 2024
Time: 13:00-15:00

Location: Solbjerg Plads
Room: SP201 VELUX
Reception: FUHU

*The CBS PhD School will host a reception, which will take place immediately after the defence.