Purpose–The purpose of this paper is to investigate the body of literature on environmental
management accounting (EMA) and provides a quantitative overview of the academic as …

Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding
analysis | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

This paper explores the possibilities of employing machine learning (ML) methods and new
data sources in management accounting (MA) research. A review of current accounting and …

In management accounting research, the capabilities of Partial Least Squares Structural
Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited …

Due to the process of globalization, companies are obligated to observe corporate social
responsibility and best practices from a sustainability approach towards their stakeholders …

Purpose–The purpose of this paper is to distinguish two roles of theories, domain theory and
method theory, and examine their relationships in management accounting research. Are …

Issues in the area of performance management and management control systems are
typically complex and intertwined, but research tends to be based on simplified and partial …

The data explosion of the last few years from social media and 'big'data, along with the
impact of disruptive technologies, like blockchain and machine learning, have changed the …

There is growing interest in how management controls operate together as a package of
interrelated mechanisms. Although theoretical debate dates back to the seminal paper of …

This paper discusses the roles and effects of paradigms in accounting research in general,
and management accounting research in particular. In addition, it forms an introduction to …