Purpose This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and non-financial disclosure (NFD) across several disciplines. Design/methodology/approach This paper uses a structured...

Purpose This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial...