In today's rapidly evolving digital landscape, technology has permeated every aspect of our lives, revolutionizing the way we communicate, work, and interact with the world around us. The field of accounting is no exception to this digital transformation, as new technologies continue to reshape...

Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on International Financial Reporting Standards (IFRSs) and...

The financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strategic paradigms that focus more on the ethical...

This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.This book represents a collection of innovative research in...

Manufacturing firms are moving beyond manufacturing to offer services and solutions, often delivered through their products, or at least in association with them. This strategy is called (3z (Bservitization (3y (B and these new business models are based on the Product-Service-System (PSS). This...

This volume presents the evolutionary path of Corporate social disclosure (CSD), or sustainability disclosure, which is the set of tools and information that companies have to produce in order to be accountable to their stakeholders. Particular emphasis is given to the Integrated Reporting (IR),...

This monograph critically examines the adoption of Anglo-American models of corporate governance and financial reporting in China. More specifically, it examines whether measures taken by the Chinese government, including the adoption of the International Financial Reporting Standards, the...

Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust, transparency, and...

This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioral implications and human actions associated with the use of performance measurement and management control systems.

This study investigated the management of intellectual capital (observed as internal capital, external capital, and human capital) as a tool for non-financial organizational performance (observed as effectiveness, efficiency, and reputation). The study used self-administered survey...