Digitalization can be termed as the use of different digital technologies within the business
model which allow a business to have different types of value producing opportunities within …

Purpose: For the last few decades, human civilization has observed an enormous change
due to digitalization. However, question remains whether and how management accounting …

Purpose The digital transformation revolution has brought outstanding changes to business
organizations, especially in the digital accounting transformation domain. Consequently, the …

Fluctuations and changes in economic power poles, past financial crises, but also signs of
new recession periods, rising capital, multiplying variables and cause-effect factors outline …

Digitalization brings with it many changes worldwide, especially in those fields where
information technology is indispensable. The accounting profession is such a field where …

Digitalization has the potential to disrupt the management accounting domain. It may not
only affect the digital landscape of the organization and the associated business models, but …

When the historical process of accounting is looked at, it is seen that there are revolutionary
turning points such as development of double-entry bookkeeping method, uniform …

The goal of the paper is to provide a comprehensive insight into the implications that the
process of business digitalization has on the roles and competencies of accountants. Due to …

Purpose The study aims to analyse the role of digitisation in accounting in enhancing the
overall effectiveness of accounting functions. To achieve this, the study provides empirical …

The study examines the effects of digital accounting on financial reporting quality,
accounting information usefulness, and strategic decision effectiveness of listed firms in …