Recent developments in digital technology have revitalized interest in the relationship
between technology and management accounting. Yet, few empirical in-depth studies have …

Data quality is critical to adequately perform management accounting (MA) tasks, and
information systems (IS) provide the data for the MA domain. However, IS can vary vastly …

The role of management accountants (MAs) has been discussed for more than a decade.
Scholars as well as practitioners advocate a new role for MAs: the business partner who is …

This paper addresses the question of how it is possible, despite the persuasive
characteristics of the business partner role, to explain the prevalence of hybrid accountants …

Abstract Recently, the International Integrated Reporting Council has published an
integrated reporting framework stimulating major further development in corporate reporting …

A definição das funções básicas é um dos aspectos fundamentais no estudo sobre o tema
de controladoria. Entretanto, têm-se encontrado dificuldades nesse aspecto em decorrência …

Traditional management control systems, mainly centred on accounting-based measures,
are widely recognized as useful tools to support Small and Medium Enterprises (SMEs) …

With the proliferation of automation technology, controversy concerning the impact of digital
automation on middle‐managers' strategic importance is rising. Some scholars adopt an …

RESUMO A definição das funções básicas é um dos pontos fundamentais na consolidação
de qualquer área do conhecimento, como na controladoria. Há, entretanto, dificuldades …

Purpose Because of the importance of accounting information to a manager's decision-
making process, his/her working relationship with his/her supporting management …