This paper applies Latour’s 1992 translation map as a device to explore the development of and recent conflict between two data standards for the exchange of business information – EDIFACT and XBRL. Our research is focussed in France, where EDIFACT is well established and XBRL is just...

Purpose – The purpose of this paper is to constructively discuss the meaning and nature of (theoretical) contribution in accounting research, as represented by Lukka and Vinnari (2014) (hereafter referred to as LV). The authors aim is to further encourage debate on what constitutes management...

Chapter 1. Introduction -- Part 1 – Emerging Technologies, and Accounting and Auditing Challenges -- Chapter 2. A picture is worth a thousand words: Audit efficiency and risk management through data visualization -- Chapter 3. The Challenges Facing Vietnamese Accountants and Auditors with the...