"In an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide...

Part 1: Frameworks, concepts and state of the art – a multidisciplinary perspective -- Chapter 1: Remarks on the scope and deployment of integrated thinking in business firms -- Chapter 2 - Integrated Thinking, a challenge for accounting? -- Chapter 3: Measuring sustainable performance:...

"The book Accounting Ethics Education: Teaching Virtues and Values gathers a diversity of contributions from invited well-known experts. It promotes a comprehensive reflection around how ethics can and should be taught to accounting students, discussing and highlighting the most updated research...

Part I Introduction to Artificial Intelligence and Big Data in Accounting -- Organisational and Ethical Perspectives / Othmar M. Lehner and Carina Knoll -- Artificial Intelligence-driven Accounting (AIDA): Future Insights and Organisational Implications / Othmar M. Lehner, Susanne...

Introduction -- Institutional setting and audit regulation in Europe -- New audit reports : improving informational content and value -- Mandatory auditor firm rotation (MAFR) : perceived benefits and costs -- Restrictions and caps on non-audit work : challenges and response strategies -- Audit...

Concerns have been raised in the academic and practitioner literatures of accounting that, in general, standard-setters have increasingly neglected stewardship and reliability in pursuit of value-relevance; and then, in particular, that current accounting for the vast sums now expended on...