The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non-financial reporting does not allow forming its principles as...

This chapter provides two illustrative examples of how accounting education at Copenhagen Business School is embracing the education of disclosure requirements on environment, social and governance matters. The chapter takes a particular interest in the intersection between new regulations (for...

This chapter explores how Internet-based Technologies (IBTs) affect accounting processes and Management Control Systems (MCS). It covers five potentially disruptive IBTs: Cloud Computing, Big Data & Data Analytics, Artificial Intelligence, Internet of Things, and Blockchain. IBTs offer...

Motivated by calls for further research into the impact of artificial intelligence on accounting, this chapter provides a review of the existing literature on this area. The literature review considers how artificial intelligence is impacting accounting processes and benefitting firms in the...

We present qualitative empirical evidence on the use of accountability within a small entrepreneurial firm. Using the ethnographic approach of participant observation to fully immerse ourselves in the business, we explore how accountability issues that have been commonly acknowledged in Western...

The use of digital technologies in business and also in accounting affects traditional accounting tasks that used to be done manually. The purpose of this chapter is to investigate the effects of digital technologies on accounting information systems and public services, with a focus on...