The paper presents the state of the art of accounting digitalization focused on sustainability
issues. The paper reviewed recent literature in this area and identified that the most …

Purpose This study is motivated by the rising regulatory demand for new digital solutions
enabling searchable and comparable sustainability corporate information. It aims at …

Purpose This study investigates the implementation of a sustainable circular business model
from an accounting perspective. Its goal is to understand if and how decision-makers use …

Tools as material flows cost accounting contribute to the introduction of the circular economy
in companies, but praxis of these tools adapted to circular environments are scarce and the …

There is an urgent need to reduce the climatic and environmental impact of both human
production and consumption activities, with the aim of reaching carbon neutrality …

Firms are increasingly integrating digital technology into their supply network systems for the
purpose of attain global competitiveness. The utilization of digital technology has resulted in …

Through a comprehensive bibliometric analysis, this chapter aims to explore the intersection
between accounting, sustainability, and artificial intelligence (AI), examining the temporal …

There is an urgent need to reduce the climatic and environmental impact of both human
production and consumption activities, with the aim of reaching carbon neutrality …