What happens at the interface of digitalisation and accounting?

Organisations adopting digital technologies are seeing alterations in the structure and nature of data they track and process. Within this landscape of change, accounting systems tend to focus on the collection and aggregation of financial transaction data and the provision of quantitative and non-financial information to support decision-making processes. Evidence is, however, emerging that accounting controls and financial reporting are being reshaped in digitalising environments. We consider a number of accounting issues tied to the intersection of digitalisation and organisational processes highlighting the control implications of these changes. We identify related research possibilities and discuss the value of methodological pluralism in studying accounting in digitalising contexts.