Abstract:

The aim of the research is to reconstruct the role that accounting digitization can play in building or strengthening the company’s competitive advantage. The literature on accounting digitization has explored different aspects of the topic, both with regard to the influences of new technologies on behavioral research in accounting, and in relation to the impact on business models. However, the problem of the relationships between accounting and value creation has long been ignored by accounting literature. The research aims to answer the following question: How does accounting digitization affect the firm’s competitive advantage? To answer this question the research was based on the application of the theory of competitive advantage and used the value chain model developed by Porter as a tool to identify the areas of management in which the availability of digitized accounting data is crucial. Through the construction of an integrated model the research has highlighted how the digitization of accounting data can bring significant advantages for the purpose of building and maintaining a competitive advantage. Compared to existing studies, the research presents distinctive elements useful for combining theory and practice. In fact, from a theoretical point of view, the research contributes to the literature dedicated to the analysis of the role of accounting for corporate performance. Furthermore, from an operational point of view, this study can provide managers with useful information to seize the opportunities offered by technological innovation in the accounting information system