Purpose Looking at the limits of artificial intelligence (AI) and controlling based on
complexity and system-theoretical deliberations, the authors aimed to derive a future outlook …

Anticorruption regulators delegate to organizations part of the responsibility for deterring
corruption in the form of ethics and compliance programs (ECPs), also referred to as …

Purpose This paper aims to explore how sustainability practices were implemented in a
higher education institution within a local setting in the Gulf and Arab Emirates Region. This …

The literature on the impact of gender diversity on firms' value and performance is mixed. To
shed light on these mixed results, we consider that other mechanisms in place, such as …

Purpose The aim of this study is to explore how a practice approach can provide an
understanding of board diversity practices. Drawing from Schatzki's practice theory, this …

Compliance systems aim to prevent the commission of fraud and corruption by promoting
internal procedures and ethical behaviour among individuals. This research analyzes how …

The influence of digitisation is directed at two very different areas of management
accounting and monitoring (summarised as controlling henceforth). On the one hand is the …

Companies need to continuously adapt to market developments and external demands to
remain competitive in today's fast-changing business world. One of the primary objectives of …

How to cite Complete issue More information about this article Journal's webpage in redalyc.org
Scientific Information System Re Page 1 How to cite Complete issue More information about this …

This chapter adopts a historical perspective to explore how governance intimately
interconnects with both accounting and accountability. While governance issues have …