We aim to demystify digitalization in accounting (DIA) based on the case study of Ash Cloud, a digital factory in Shenzhen, China. From the perspective of dynamic capabilities, we develop the "momentum" theory of DIA to illustrate that firm and executive characteristics drive digital...

Introduction and need for this book -- IT, information systems, strategic information systems, and digital technologies -- Digital technology advancements and digital disruption: game-changing opportunities and existential threats -- Digital business, the digital business imperative, and digital...