Research handbook on accounting and organizational change / edited by Lino Cinquini (Professor of Management Accounting and Business Administration, Institute of Management, Scuola Superiore Sant'Anna of Pisa), Maria Serena Chiucchi (Professor of Management Accounting and Business Administration), Marco Giuliani (Professor of Accounting and Business Administration, Department of Management, Universit ̉Politecnica delle Marche) and Andrea Tenucci (Professor of Management Accounting and Business Administration, Institute of Management, Scuola Superiore Sant'Anna of Pisa, Italy).

Format:

Book

Contributor:

Cinquini, Lino, editor.

Chiucchi, Maria Serena, editor.

Giuliani, Marco, editor.

Tenucci, Andrea, editor.

Edward Elgar Publishing, publisher.

Series:

Research handbooks in accounting

Research handbooks on accounting series

Language:

English

Subjects (All):

Accounting--Research.

Accounting.

Genre:

Electronic books.

Physical Description:

1 online resource (344 pages)

Edition:

First edition.

Place of Publication:

Northampton : Edward Elgar Publishing, 2025.

Summary:

"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"-- Provided by publisher.

Contents:

Contents: Introduction to the handbook of accounting and organisational change / 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 / Alnoor Bhimani

2. Management accounting and control in the age of digital transformation: Preconditions, opportunities, and challenges / Robert Obermaier and Markus Grottke

3. Innovations in performance measurement for servitization models: The state of the art and trends from a literature review / 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 / Christian Nielsen, Robin Roslender and Riccardo Silvi

5. Accounting for circular business models: A systematic literature review / Alex Almici

6. Accounting for sustainable business models: Current trends and future directions / 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 / 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 / Gianluca Vitale, Sebastiano Cupertino and Angelo Riccaboni

9. Characteristics and change of managerial incentive system: A case analysis of an Italian business unit / 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 / Matti Skoog and Mathias Cöster

11. The link between tone and performance of environmental disclosure in a mandatory setting: Evidence from Italy / 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 / Marcello Cosa and Andrea Caccialanza.

Notes:

Includes bibliographical references and index.

Description based on print record.

ISBN:

9781803928913 (e-book)

Access Restriction:

Restricted for use by site license.