Bridging formal barriers in digital work environments xe2x80x93 investigating technologyenabled interactions across organizational hierarchies Abstract   Formal hierarchies are vital for organizations. However, in the workplace they can also act as invisible barriers for the interaction between individuals from different hierarchical levels, thus impeding the exchange of information and knowledge. This effect is particularly assumed to be true for country cultures with high power distance characteristics. Based on a Skype for Business dataset with over 22,000 users and over 8 million conversations from six countries, we test the potential impact of country culture for crosshierarchical communication. Finally, we aggregate the data of all countries and provide insights into specific communication patterns for each hierarchical level across the organization. In this context, we also compare the effect of formal attributes (e.g. hierarchy level) and informal attributes (activity level) on response behavior. In this article, insightful findings are outlined, such as the insignificance of country cultural factors, the essential focus on the middle levels of hierarchy and the influence of staff responsibility on the vertical access to information and knowledge. Finally, we contribute a set of lessons learned that highlight the role of communication technology to bridge formal barriers in digital work environments.

Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting Abstract   A third wave of technological advancements, which is often referred to as xe2x80x9cdigitalization,xe2x80x9d is affecting organizations across the board. This paper aims to present a comprehensive synthesis of the extant scholarly work on digitalization in the accounting literature. It does so through a systematic literature review that focuses on articles on digitalization published by the highestranked accounting journals in the period 2007xe2x80x932017. By conducting a thorough review, we extend Rom and Rohdeu0027s (2007) literature review on integrated information systems (IIS) in management accounting. Furthermore, we utilize a modified version of the framework proposed by Rom and Rohde (2007) to classify and interpret the literature. This allows us to understand the differences between IIS and digitalization in accounting, and to illuminate avenues for future research. The paper concludes with an overview of three main differences in how IIS and digitalization have influenced accounting, and three concurrent avenues for future research on digitalization in accounting: the elusive boundaries of accounting, power relations, and knowledge production for decision making.