This study aims to examine the role of digitalization in management accounting systems (DIMAS) in increasing the effectiveness of management decision-making in urban small and medium enterprises (SMEs) in a developing economy. This study also investigates the mediating role of information...

This paper examines the impact of digital transformation on the labor costs of ordinary employees. Using a large sample of Chinese listed firms for 2007-2021, we discover that digital transformation leads to an increase in labor costs for ordinary employees. This finding remains valid after a...

Digital technologies are being integrated into everyday life worldwide, constantly transforming our society and labor markets. The EU requires digitally smart people in the labor market and has promoted this through the Digital Agenda. In this context, our paper aims to investigate the diversity...