The role of cyber security and digital transformation in gaining competitive advantage through Strategic Management Accounting

IF 10.1 1区社会学 Q1 SOCIAL ISSUES

Technology in Society Pub Date : 2025-02-26 DOI:10.1016/j.techsoc.2025.102851

Varun Chotia , Kamel Khoualdi , Laura Broccardo , Muhammad Zafar Yaqub

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引用次数: 0

Abstract

Purpose

This work studies the relationship between Strategic Management Accounting and Competitive Advantage in Indian financial services through an analysis of Cyber Security and Digital Transformation as mediators.

Design/methodology/approach

Researchers obtained responses from 270 financial sector employees throughout northern India through convenience sampling which spanned across three data collection waves. SmartPLS4 was performed for data analysis and to validate the proposed hypotheses.

Findings

The analyzed data demonstrated a robust link between Strategic Management Accounting and Competitive Advantage as research showed Cyber Security and Digital Transformation function as intermediate variables in this connection. Research demonstrates the role of Cyber Security and Digital Transformation together to optimize Competitive Advantage through effective implementation of Strategic Management Accounting practices.

Originality

This investigation provides meaningful contributions to academic literature by studying Cyber Security and Digital Transformation functions as missing mediators between Strategic Management Accounting and Competitive Advantage in the research landscape of India's financial service industry. This study brings together previously studied independent concepts into a unified framework while remaining unique compared to existing research. The research engages with the financial services sector in India to present fresh insights.

Practical implications

The study implies that organizations need multileveled competitive plans that implement Strategic Management Accounting methods properly and adjust frameworks for digital transformations and competitive strategies. This will result in robust business continuity solutions and a sustained competitive market position as well as enhanced data integrity and reliability.

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来源期刊

Technology in Society Multiple-

CiteScore

17.90

自引率

14.10%

发文量

316

审稿时长

60 days

期刊介绍： Technology in Society is a global journal dedicated to fostering discourse at the crossroads of technological change and the social, economic, business, and philosophical transformation of our world. The journal aims to provide scholarly contributions that empower decision-makers to thoughtfully and intentionally navigate the decisions shaping this dynamic landscape. A common thread across these fields is the role of technology in society, influencing economic, political, and cultural dynamics. Scholarly work in Technology in Society delves into the social forces shaping technological decisions and the societal choices regarding technology use. This encompasses scholarly and theoretical approaches (history and philosophy of science and technology, technology forecasting, economic growth, and policy, ethics), applied approaches (business innovation, technology management, legal and engineering), and developmental perspectives (technology transfer, technology assessment, and economic development). Detailed information about the journal's aims and scope on specific topics can be found in Technology in Society Briefings, accessible via our Special Issues and Article Collections.