The digitalisation era in the post-COVID-19 world: essays on challenges and disruptions for management accountants and budgetary controls

the research aims to focus on the changes in management accounting in current times, with a special focus on the disruptions faced by organizations and their impact on management accounting practices. In the first step, the research aims to scout and highlight the relevant issues in the selected field of study. Indeed, two main themes of disruption are identified: digitalization and crises. More specifically, these main phenomena considered for the analysis are environmental changes, crises related to health issues (firstly, the Covid-19 pandemic), war-related issues, digitalization and new technologies.