Purpose: This paper aims to explore the role played by digital transformation (DT) in enabling continuous accounting (CA) and its impacts on intellectual capital (IC). In so doing, the paper provides momentum for the emerging trends of the DT movement in the field of accounting....

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...