Editorial: Innovative Data – Use-Cases in Management Accounting Research and Practice

Abstract

This editorial provides an overview of innovative data and use-cases for management accounting research and practice. We cover data such as natural language, crowd-sourced ratings on online platforms, videos, geolocation, and satellite data. Moreover, we develop a matrix of new data sources and management accounting research topics and highlight combinations of data and topics that represent promising starting points for future research. Our goal is to inspire future research by showing the rich field of innovative data and the diversity of applications that are related to managerial decision-making and management control.

Keywords: management accounting, alternative data, decision-making, management control, textual analysis, machine learning

JEL Classification: M1, M2, M4, M5