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.

Social media capital: Conceptualizing the nature, acquisition, and expenditure of social mediabased organizational resources Abstract   The nearuniversal organizational participation in social media is predicated on the belief there are some tangible or intangible new resources to be had through tweeting, pinning, posting, friending, and sharing. We argue the linchpin of any payoff from engagement in social media is a special form of social capital we refer to as social media capital, and offer a conceptual framework for understanding its nature, acquisition, and expenditure. This paper contributes to existing literature by elaborating a new type of organizational resource and then synthesizing and extending research on the processes through which organizations can translate social media efforts into meaningful organizational outcomes. Understanding this causal chain is critical not only for measuring the return on investment from social media use but also for developing accounting information systems that are both adaptable to social resources and better able to exploit the data analytic and forecasting capabilities of realtime social media data.