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Accounting, accountability, social media and big data: revolution or hype?

Citations

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Cited by:

  1. She, Chaoyuan & Michelon, Giovanna, 2019. "Managing stakeholder perceptions: Organized hypocrisy in CSR disclosures on Facebook," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 54-76.
  2. Dmitry Erokhin, 2025. "ESG Reporting in the Digital Era: Unveiling Public Sentiment and Engagement on YouTube," Sustainability, MDPI, vol. 17(15), pages 1-24, August.
  3. Ágnes Szukits, 2022. "The illusion of data-driven decision making – The mediating effect of digital orientation and controllers’ added value in explaining organizational implications of advanced analytics," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 403-446, September.
  4. Klaus Möller & Utz Schäffer & Frank Verbeeten, 2020. "Digitalization in management accounting and control: an editorial," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 1-8, April.
  5. Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener, 2020. "Determinants of information system quality and data quality in management accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 97-121, April.
  6. Hussein Mohsen Saber Ahmed & Awad Elsayed Awad Ibrahim & Khaldoon Albitar, 2026. "Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance," Business Strategy and the Environment, Wiley Blackwell, vol. 35(4), pages 5895-5925, May.
  7. Agathe Morinière & Irène Georgescu & Sea Matilda Bez, 2025. "Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform," Post-Print hal-04877302, HAL.
  8. Michele Galeotti & Rosa Lombardi & Paola Paoloni & Fabiana Roberto, 2022. "Big data and sustainability reports: The current approach to non-accounting data management," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 95-116.
  9. Domenica Lavorato & Palmira Piedepalumbo, 2023. "How Smart Technologies Affect the Decision-Making and Control System of Food and Beverage Companies—A Case Study," Sustainability, MDPI, vol. 15(5), pages 1-21, February.
  10. Seyla Rizky Amelia & Miranti Kartika Dewi, 2021. "How a nonprofit organization delivers online accountability through social media," International Review on Public and Nonprofit Marketing, Springer;International Association of Public and Non-Profit Marketing, vol. 18(3), pages 317-334, September.
  11. Giuseppe Nicolo & Lukasz Bryl & Diana Ferullo, 2025. "The Impact of National Cultural Dimensions on Corporate Environmental, Social and Governance Disclosure: Evidence From Social Media Practices," Business Strategy and the Environment, Wiley Blackwell, vol. 34(5), pages 6345-6362, July.
  12. Morinière, Agathe & Georgescu, Irène & Matilda Bez, Sea, 2025. "Do Google Reviews matter for doctors? Unpacking online emotional accountability on a digital platform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 101(C).
  13. Begkos, Christos & Antonopoulou, Katerina & Ronzani, Matteo, 2024. "To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector," The British Accounting Review, Elsevier, vol. 56(4).
  14. Mohamed Saeudy & Ali Meftah Gerged & Khaldoon Albitar, 2022. "Accounting Perspectives on The Business Value of Big Data During and Beyond The COVID-19 Pandemic," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(2), pages 174-199, June.
  15. Gianluca Vitale & Sebastiano Cupertino & Angelo Riccaboni, 2020. "Big data and management control systems change: the case of an agricultural SME," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 123-152, April.
  16. Melania BÄ…k & Andrzej BÄ…k & Marzena Strojek-Filus & Katarzyna Åšwietla & Monika Turek-Radwan, 2026. "Determinants of the perceived readiness of accounting department employees to work in a digitalized environment," Journal of Entrepreneurship, Management and Innovation, Fundacja Upowszechniająca Wiedzę i Naukę "Cognitione", vol. 22(3), pages 13-46.
  17. Adriana Tiron-Tudor & Delia Deliu, 2021. "Big Data’s Disruptive Effect on Job Profiles: Management Accountants’ Case Study," JRFM, MDPI, vol. 14(8), pages 1-26, August.
  18. Khan, Muhammad Kaleem & Farwa, Umm E & Zulfiqar, Salman & Li, Shanshan & Haq, Inzamam Ul, 2025. "The plight of digitalization: Technostress and accountants’ professional identity," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
  19. Knudsen, Dan-Richard & Catasús, Bino & Kaarbøe, Katarina, 2025. "Epistemic control: A case study on managing relevance in a data-driven organization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 102(C).
  20. Emilio Abad-Segura & Mariana-Daniela González-Zamar, 2020. "Research Analysis on Emerging Technologies in Corporate Accounting," Mathematics, MDPI, vol. 8(9), pages 1-29, September.
  21. Rana, Tarek & Cordery, Carolyn J., 2024. "Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability," The British Accounting Review, Elsevier, vol. 56(1).
  22. Tytti Elo & Kaisu Puumalainen & Helena Sjögrén & Satu Pätäri & Léo-Paul Dana, 2026. "Future of knowledge-intensive work: stakeholder perceptions on technology-driven changes in the accounting profession," Review of Managerial Science, Springer, vol. 20(3), pages 957-993, March.
  23. Michela Arnaboldi, 2018. "The Missing Variable in Big Data for Social Sciences: The Decision-Maker," Sustainability, MDPI, vol. 10(10), pages 1-18, September.
  24. Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
  25. Alice Pennesi & Marco Giuliani, 2025. "Social Media and Sustainability Reporting: A Literature Review," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(5), pages 7314-7335, October.
  26. Manita, Riadh & Elommal, Najoua & Baudier, Patricia & Hikkerova, Lubica, 2020. "The digital transformation of external audit and its impact on corporate governance," Technological Forecasting and Social Change, Elsevier, vol. 150(C).
  27. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
  28. Ibrahim, Salma & Begkos, Christos & Arnaboldi, Michela & Graham, Cameron & Rakeeb, Fathima Roshan, 2025. "Performance measurement, financial reporting quality, and digitalization in the healthcare sector," The British Accounting Review, Elsevier, vol. 57(6).
  29. Marco Bellucci & Damiano Cesa Bianchi & Giacomo Manetti, 2021. "A literature review on blockchain in accounting research," Working Papers - Business wp2021_04.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
  30. Yusuf, Raji & Muyiwa E., Dagunduro, 2024. "The Future of Accounting: Efficacy of Big Data on Accountant’s Functions in the Accounting Information Systems," Post-Print hal-04771985, HAL.
  31. Alice Francesca Sproviero, 2020. "Integrated reporting and the epistemic authority of Big Data: An exploratory study from the banking industry," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2020(2), pages 99-124.
  32. Esther Calderon-Monge & Domingo Ribeiro-Soriano, 2024. "The role of digitalization in business and management: a systematic literature review," Review of Managerial Science, Springer, vol. 18(2), pages 449-491, February.
  33. Omid Barani & Abdullahi D. Ahmed & Mahesh Joshi, 2026. "Financial Literacy at the National Level and Organisational Performance: A Meta‐Analysis Through Accounting Lenses," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 66(2), pages 1166-1191, June.
  34. Moll, Jodie & Yigitbasioglu, Ogan, 2019. "The role of internet-related technologies in shaping the work of accountants: New directions for accounting research," The British Accounting Review, Elsevier, vol. 51(6).
  35. Laura Corazza & Junru Zhang & Dilhani Kapu Arachchilage & Simone Domenico Scagnelli, 2022. "Blockchain and Sustainability Disclosure: A Scenario-Based Application for Supply Chains," Sustainability, MDPI, vol. 15(1), pages 1-12, December.
  36. Yi Zhou & Jialun Lyu & Li Li, 2025. "Can digital transformation enhance labor productivity in enterprises: An analysis from the perspective of business process reengineering," PLOS ONE, Public Library of Science, vol. 20(6), pages 1-21, June.
  37. Wu, Xiting & Ying, Sammy Xiaoyan & You, Jiaxing & Wu, Xiaochun & Wu, Huiying, 2026. "The effect of big data-driven tax enforcement on audit pricing: Evidence from China," The British Accounting Review, Elsevier, vol. 58(1).
  38. Daniela Ruggeri & Antonio Leotta & Carmela Rizza, 2023. "Digitalisation and accounting language games in organisational contexts," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(3), pages 817-838, September.
  39. Andrew, Jane & Baker, Max, 2020. "The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria," Accounting, Organizations and Society, Elsevier, vol. 82(C).
  40. Wai Fong Chua, 2022. "Matters of concern and engaged research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4615-4627, December.
  41. Lassila, Erkki M., 2022. "“Free”-to-play game: Governing the everyday life of digital popular culture," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
  42. van Slooten, Alexander C.A. & Dirks, Paula M.G. & Firk, Sebastian, 2026. "Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession," The British Accounting Review, Elsevier, vol. 58(2).
  43. Bhimani, Alnoor & Cinquini, Lino & Malmi, Teemu, 2026. "What happens at the interface of digitalisation and accounting?," The British Accounting Review, Elsevier, vol. 58(2).
  44. Ilenia Ascani & Chiara Ancillai, 2026. "Social media marketing and performance measurement: does it take two to tango?," Review of Managerial Science, Springer, vol. 20(3), pages 775-823, March.
  45. Chotia, Varun & Khoualdi, Kamel & Broccardo, Laura & Yaqub, Muhammad Zafar, 2025. "The role of cyber security and digital transformation in gaining competitive advantage through Strategic Management Accounting," Technology in Society, Elsevier, vol. 81(C).
  46. Lyss Paula de Oliveira & César Augusto Tibúrcio Silva, 2025. "The Opinion of a Digital Influencer and the Investment Decision When Accounting Information is Available," SAGE Open, , vol. 15(3), pages 21582440251, August.
  47. Alharthi, Amal & Cortese, Corinne & Moerman, Lee & Tanima, Farzana, 2022. "Surveillance capitalism in the middle east retail sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
  48. Djeison Siedschlag & Jeferson Lana & Roberto Gonçalves Augusto Junior & Rosilene Marcon, 2023. "Like, Share, and React: Twitter Capture for Research and Corporate Decisions," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 27(Vol. 27 N), pages 220008-2200.
  49. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
  50. Faten F. Kharbat & Yezen Kannan & Kimberly Gleason & Amer Qasim, 2024. "Corporate communication during the COVID-19 crisis in a multicultural environment: culture and tweet impact," Electronic Commerce Research, Springer, vol. 24(1), pages 675-709, March.
  51. Yuqian Zhang, 2023. "Using Google Trends to track the global interest in International Financial Reporting Standards: Evidence from big data," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 30(2), pages 87-100, April.
  52. Ibrahim, Awad Elsayed Awad & Elamer, Ahmed A. & Ezat, Amr Nazieh, 2021. "The convergence of big data and accounting: innovative research opportunities," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
  53. Florence Cavelius & Christoph Endenich & Adrian Zicari, 2018. "L'Impact De La Digitalisation Sur Le Role Du Controleur De Gestion," Post-Print hal-01907810, HAL.
  54. Knudsen, Dan-Richard, 2020. "Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting," International Journal of Accounting Information Systems, Elsevier, vol. 36(C).
  55. Daniela Mancini, 2018. "Evoluzione e prospettive dei sistemi di informazione e di controllo," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2 Suppl.), pages 5-14.
  56. Alnoor Bhimani, 2020. "Digital data and management accounting: why we need to rethink research methods," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 9-23, April.
  57. Abbas, Khalid, 2026. "Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research," The British Accounting Review, Elsevier, vol. 58(2).
  58. Joshua Onome Imoniana & Washington Lopes Silva & Luciane Reginato & Valmor Slomski & Vilma Geni Slomski, 2020. "Sustainable Technologies for the Transition of Auditing towards a Circular Economy," Sustainability, MDPI, vol. 13(1), pages 1-23, December.
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