The literature on servitization and product-service systems calls for more robust evidence
and theory regarding the concept of “sustainable servitization”, and how it balances …

The purpose of this study is to review the evolution of management accounting practices,
where MAP is a reference for managers to obtain the right information in terms of decision …

This study investigates how economic policy uncertainty affects within-firm corporate social
responsibility (CSR) disclosure over time. Based on the institutional perspective, we propose …

This paper demonstrates that mandating narrative disclosure of innovation can help
investors better interpret R&D expenditure, a type of intangible investment with outdated …

This editorial provides an overview of innovative data and use-cases for management
accounting research and practice. We cover data such as natural language, crowd-sourced …

We investigate the degree of digitalization required to gain a competitive advantage in the
supply chain by developing a firm-specific metric based on firm disclosure. Using a 2011 …

Undertaking a multistage qualitative approach, this study explores the accounting
profession's demands for information communication technology (ICT) skills as well as the …

Corporate risk‐taking is key to a firm's ability to achieve competitive advantages. Drawing on
the attention‐based view and the information‐processing perspective, we argue that firms …

The rapid advancement of Big Data and artificial intelligence (AI) has significantly
transformed management accounting practices, necessitating a reevaluation of job profiles …

We investigate the impact of corporate risk on financial asset holdings in China from 2007 to
2020. This study constructs a more precise measurement of financial assets than prior …