Internet-based technologies, accounting processes, and management control systems

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review


This chapter explores how Internet-based Technologies (IBTs) affect accounting processes and Management Control Systems (MCS). It covers five potentially disruptive IBTs: Cloud Computing, Big Data & Data Analytics, Artificial Intelligence, Internet of Things, and Blockchain. IBTs offer opportunities to enhance MCS through data-driven control. Data-driven control enables effective guidance of employees’ efforts by incorporating nonfinancial indicators (for example, customer sentiment) during goal setting. It also enables timely effort and goal adjustment by facilitating real-time monitoring and feedback, as well as effective goal congruence by facilitating transparent sharing of information amongst employees. Alternatively, IBT-enabled data-driven control presents several challenges for MCS, such as demotivation of employees due to ‘surveillance’ and/or tight algorithmic control over their activities. Data-driven control also poses other challenges, including issues with data governance, quality, and security, as well as biases and explainability-related issues with control models. Legal and ethical liability concerns also arise over autonomous task execution.
Original languageEnglish
Title of host publicationResearch Handbook on Accounting and Information Systems
EditorsJulia A. Smith
Place of PublicationCheltenham, UK
PublisherEdward Elgar
ISBN (Electronic)978-1-80220-062-1
ISBN (Print)978-1-80220-061-4
Publication statusPublished - 15 Feb 2024
MoE publication typeA3 Book section, Chapters in research books


  • Management control systems
  • cloud computing
  • Big data
  • Artificial intelligence (AI)
  • Internet of Things (IoT)
  • Blockchain


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