G. Denisse Chamochumbi D., M. Ciambotti, F. Palazzi, F. Sgrò
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引用次数: 1
Abstract
The paper investigates the ongoing digital transformation process in a firm operat-ing in the agri-food sector by analyzing the approach adopted, the barriers and challenges faced when implementing digital technologies, and the impact of the Covid-19 crisis on this process. The authors opted for a qualitative approach based on a single case study. The results suggest that the preferred approach of top management played a crucial role in supporting the changes brought about by the transformation. Specifically, it is a conscious, incremental, and critical approach that combines digitalization and craftsmanship. The research reveals four barriers to the implementation of digital technologies: resistance to change, a lack of digi-tal skills, an inadequate organizational structure, and financial constraints. Fur-thermore, the results show that the Covid-19 crisis has accelerated the implemen-tation of digital technologies, which was already in progress during the pre-pandemic period.
期刊介绍:
Journal of Management Control (JoMaC) is an international journal concerned with the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities. Particular emphasis is placed on operational and strategic planning and control systems and the processes and techniques. JoMaC was founded in 1990 as a German journal and has a strong reputation as a dedicated academic journal open to high-quality research on all aspects of management control. The journal covers such topics as: the role of management control systems in the management of companies and non-profit organizations; the design and use of planning systems for production, marketing, logistics and other fields of use; the interaction between strategic and operational aspects of management control; the role of management accountants and other internal and external service providers, such as financial accountants, auditors and consultants; change and the sustainability of management control systems. Journal of Management Control especially welcomes empirical and analytical papers reflecting both methodological rigor and practical relevance that make a significant contribution to literature. The journal is interested in literature reviews and meta-analyses showcasing and promoting current academic research. Additional materials relating to papers of interest to scholars (e.g. coding sheets, questionnaires, data, etc.) can be downloaded from our website in order to stimulate future research.Officially cited as: J Manag Control