Abstract
The content of digital transformation (DX) in management accounting is studied based on the case of a company that considers a digital platform. First, DX of management accounting (management accounting DX) was defined by organizing the definition of DX in this study and the scope of management accounting covered by it, with reference to the meaning of DX first proposed and the 2018 DX Report by the Ministry of Economy, Trade and Industry. Next, judgement conditions based on the defined management accounting DX were developed and previous studies were reviewed. The results showed that there were not enough previous studies on management accounting DX both domestically and internationally, and most of them were conceptual studies. Therefore, we decided to conduct an exploratory research on actual cases in this study. Consequently, action research with regional banks has revealed that management accounting DX is indispensable for the realization of digital platforms. Management accounting DX is required to fit into the digital business strategy of the company as a whole, but conversely, the speed and content of management accounting DX may have an impact on the realization of the company’s digital business. Furthermore, the case study results show three implications for new management accounting possibilities through DX: hybridization, embedding, and actionization. This will contribute to management accounting research and management practices in the future.
