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Accounting profession is traditional profession and accounting rules and principles have been established and are the … innovations are not bypassing the accounting profession either. Challenges for the accounting profession are reflected in the need … accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization …
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Industry 4.0 is expected to bring several conversions for industrial value creation, encompassing entire value-added networks. Small and medium-sized enterprises (SMEs), which play an important role for both the German as well as the European economy, struggle to integrate the concept of...
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first mover advantage exists in the MCN industry. To examine the firm performance, two accounting-based measures are …
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