The integration of artificial intelligence (AI) into accounting is transforming the profession by enhancing operational efficiency, improving data accuracy, and enabling strategic decision-making. This study investigated the intersection of AI-driven digital transformation and ethical...

The nexus between accounting and sustainability is contested ground. Is it the cause of unsustainability or is it a key tool to save the world? Through an examination of the contributions to this Handbook this chapter points to evidence that accounting has been the enemy of unsustainability. It...

Environmental management accounting has a relatively short history and is still transforming. The chapter is founded in the context of growing international, national and local concern over increasing environmental challenges, the need to manage environmental and social impacts of businesses,...

This chapter explores a 'toolkit' of developing approaches to water accounting, as utilized by both water consuming and water providing organisations. We question the function, utility and shortcomings of a range of available water accounting techniques. The chapter argues that while the...

We discuss and develop various aspects of teaching ethics to accounting students in a British university which is regarded as research intensive. We include in our chapter some theoretical lens on the way business ethics can be taught in accounting and provide examples of our teaching methods in...

The aim of this cross-cultural study is to investigate the factors contributing to women's underrepresentation in senior roles in accounting firms internationally. Taking a qualitative, constructivist approach, we draw on the experiences of a sample of partners and principals of small and...

The potential of employees to generate future wealth for firms has become a vital factor in determining success in turbulent business environments. Though much research is done on aspects of human capital resource, there is no consensus on accounting and financial reporting recognition of human...

To remain competitive, companies must successfully manage strategically important customer relationships. Based on an up-to-date review of relevant research findings, this chapter provides insight into the implementation of key account management (KAM). Specifically, the chapter covers the...