value added (EVA) to be superior to traditional accounting measures in driving shareholder value. Other researchers have … refuted these claims by supplying data in support of the traditional accounting indicators like earnings per share EPS …

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors … accounting standards and national regulations and the dynamic of the profession in the Big Data era determine the need of a …, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools …