Digitalisation affects management control (MC). It leads to changes in the way MC activities
are organised, performed and analysed. Companies of all industries, locations and sizes …

This article is an introduction to machine learning for financial forecasting, planning and
analysis (FP&A). Machine learning appears well suited to support FP&A with the highly …

Environmental and social issues have become increasingly important both at operating and
strategic levels. Enterprises must integrate sustainability within their strategies. This …

Purpose The purpose of this paper is to better understand management accounting
automation by exploring the programmability of management accounting work …

Paper ini merupakan studi literasi dengan metode analisis deskriptif. Paper ini memberikan
gambaran efek digitalisasi terhadap akuntansi manajemen pada praktik pelaksanaannya …

The abundance of new innovative data sources creates opportunities and challenges for all
professions and professionals working with information. One of these professionals is the …

Purpose Data science promises new opportunities for organizational decision-making. Data
scientists arguably play an important role in this regard and one can even observe a certain …

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 paper aims to understand how the tasks of management accountants (MA) are
affected by data analytics (DA). Design/methodology/approach A qualitative methodology …

In the context of globalization, the subjects of the national economy have faced increasing
competition in global and national markets, the rapid introduction of the latest management …