Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study … comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in … Reporting Standards (IFRS) reflect evolving research interests. Utilizing bibliometric methods, the study quantitatively …

to investigate accounting and the European Union emissions trading system (EU ETS). The research of Norman Macintosh … demonstrated the potential of structuration theory as a sensitizing device for management accounting research by illustrating how … using the dialectic of control. He also demonstrated the role of agency in changing management accounting systems (MAS …

presented in the financial statements prepared under IFRS, with a special focus on research and development. In the first … distinction when choosing the right approach. The second section deals with research and development in a greater detail and …