Old, new, borrowed and blue? A note on digital literacy and cost management
Journal article, Peer reviewed
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OriginalversjonCost Management. 2018, 32 (5), 42-47.
This note discusses digital literacy within cost management, and how it can be framed for researchers, educators and practitioners. The motivation is increase how digitalization affects the profession of cost management. Drawing on insights from pedagogy (threshold concepts and troublesome knowledge) and knowledge-creating theory the note shed light on how digital literacy and digitalization can be approached for cost management’s different stakeholders. One main conclusion is that management accountants still can contribute to sustained competitive advantage by continuing emphasising critical thinking and the ability to interpreting numbers. The note closes with some propositions to implement in cost management curricula.