accepted scientific perspective. The article verifies the concept of innovation in terms of marketing and accounting. The main … accounting and marketing functions of an enterprise within the context of the assessment of innovative activities conducted by … between the regulations of the national accounting law and the approach of marketing within this domain. For the purposes of …

Purpose This paper studies how accounting information is used by actors in an innovation process. It investigates how … accounting information influences and is influenced by the different actors. The purpose of this paper is to develop a more … thorough understanding of the role of accounting in making the choices that form temporary solutions. Design …

likely to occur in presence of complementarities on demand or supply sides; they raise specific accounting issues concerned … relationships. Findings – The model scenarios show that especially accounting for intangible resources – related to processes of … accounting for intangibles results then which is narrow and biased, because of its focus on hard intangibles alone. A flow method …

calculative instruments of accounting provoke innovation and participate in the generation of values by activating processes that … Butler’s work and her notion of excitability to explain how multiple values may arise when accounting interacts with … innovation. Through this lens, accounting, as a language based on signs, can be theorised as an ex-citable force involved in …

, blockchain and analytics, among others) in the accounting environment (AE). In this context, the nuances of innovation generated … by such technologies allow for tracing the merging trends in accounting research. Design/methodology/approach This paper … paths of innovation, impact, implication and intelligence in accounting research as follows: smart technologies as …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …