Purpose - The purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent firms. Design/methodology/approach - We conduct regression analyses using a sample of firms listed on the...

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...