Implications of the "momentum" theory of digitalization in accounting : evidence from Ash Cloud

Min Zhang, Tingting Ye, Li Jia

We aim to demystify digitalization in accounting (DIA) based on the case study of Ash Cloud, a digital factory in Shenzhen, China. From the perspective of dynamic capabilities, we develop the "momentum" theory of DIA to illustrate that firm and executive characteristics drive digital transformation and organizational capabilities. Ash Cloud's CEO values and cultivates an organizational culture of transparency and openness, while the firm is characterized by cost pressures. Organizational capabilities shape digitalization in business processes and different approaches to DIA. Our findings suggest that the core competence of Ash Cloud is its capability for systems integration, which includes knowledge of redesign, reconfiguration and redefinition. Ash Cloud stands out because of its knowledge extending beyond the firm's boundaries.

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Year of publication:	2022
Authors:	Zhang, Min ; Ye, Tingting ; Jia, Li
Published in:	China journal of accounting research : CJAR. - Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], ISSN 2214-1421, ZDB-ID 2548343-2. - Vol. 15.2022, 4, Art.-No. 100274, p. 1-17
Subject:	Digital transformation \| Digitalization in accounting \| Firm characteristics \| Executive characteristics \| Organizational capabilities \| Digitalisierung \| Digitization \| Organisatorischer Wandel \| Organizational change \| Rechnungswesen \| Accounting \| Cloud Computing \| Cloud computing

Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	English
Other identifiers:	10.1016/j.cjar.2022.100274 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013541671