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Full Description
This Research Handbook explores how accounting is evolving to meet new business needs, driven by social, environmental, and technological change. It highlights how trends like globalization, sustainable development, digital transformation, and major global events, such as pandemics and conflicts, are reshaping both the purpose and practice of accounting.
Contributing authors address two key perspectives: the role of accounting in supporting business decision-making and in communicating with external stakeholders. By bridging these internal and external viewpoints, the Research Handbook presents fresh insights into modern accounting's growing complexity. Chapters also provide thoughtful reflections on the emergence of challenges driven by digital and sustainable transitions in the field. Key topics covered include the rise of new accounting methods and performance measurement, the impact of digital technologies like AI and big data, and accounting's critical role in sustainability reporting through ESG and SDG metrics.
This expansive Research Handbook is a crucial read for students and scholars of accounting, business and management. The theoretical reflections and practical insights provided will also greatly benefit management and business practitioners and organizations navigating accounting's changing landscape.
Contents
Contents
Introduction to the Handbook of Accounting and Organisational Change xi
Lino Cinquini, Maria Serena Chiucchi, Marco Giuliani and Andrea Tenucci
PART I THE ROLE OF DIGITALIZATION IN TRANSFORMING
ACCOUNTING SYSTEMS
1 How digitalisation is reshaping accounting 2
Alnoor Bhimani
2 Management accounting and control in the age of digital
transformation: preconditions, opportunities, and challenges 17
Robert Obermaier and Markus Grottke
3 Innovations in performance measurement for servitization
models: the state of the art and trends from a literature review 39
Lino Cinquini, Andrea Tenucci and Cristina Campanale
PART II ACCOUNTING FOR BUSINESS MODEL INNOVATION
AND NEW VALUE CREATION LOGICS
4 Business model innovation and accounting in the context of
sustainability 78
Christian Nielsen, Robin Roslender and Riccardo Silvi
5 Accounting for circular business models: a systematic literature
review 108
Alex Almici
6 Accounting for sustainable business models: current trends and
future directions 159
Roberta Ciccola, Marco Montemari, Maria Serena Chiucchi
and Marco Giuliani
PART III UNDERSTANDING ORGANIZATIONAL CHANGE FROM
AN ACCOUNTING PERSPECTIVE
7 Can Integrated Reporting and Integrated Thinking deliver
organisational change? Conceptual framework and future
research agenda 190
Ruth Dimes and Charl de Villiers
8 Making the sustainability journey: drivers, mechanisms, and
barriers affecting the nexus between non-financial reporting and
organizational change 206
Gianluca Vitale, Sebastiano Cupertino and Angelo Riccaboni
9 Characteristics and change of managerial incentive system: a case
analysis of an Italian business unit 231
Anna Alexander Vincenzo, Francesco Ambrosini, Andrea
Bafundi and Emilio Passetti
PART IV SUSTAINABLE DEVELOPMENT AND ACCOUNTING:
METRICS FOR IMPROVING BUSINESS PRACTICES
10 Management-control-driven dialogues as enablers for
transforming strategic sustainability agendas into management
control change 254
Matti Skoog and Mathias Cöster
11 The link between tone and performance of environmental
disclosure in a mandatory setting: evidence from Italy 271
Valentina Beretta, Maria Chiara Demartini and Sara Trucco
12 Climate change and socio-environmental accounting in agri-food
supply chains: a systematic review and future directions 293
Marcello Cosa and Andrea Caccialanza
