Digital technologies have changed and disrupted the dynamics of the economy and society as a whole, offering new opportunities for entrepreneurs with potential impact on economic, environmental, and social value creation. This paper examines the scientific research on digital entrepreneurship...

The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management accounting practices (MAPs) usage. Secondly, we intend to...

This paper examines the association between environmental uncertainty, accounting information relevance, and organizational performance. From a contingency approach, this paper attempts to contribute to a stream of research that investigates the relationship between accounting information...

With globalisation, there has been an intensification of investments by foreign groups in sectors strategic to their country of origin, such as some minerals. It is, therefore, crucial for a parent company to implement specific controls in its management control systems. In these circumstances,...

The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none include disclosure of social accounting information...

Management Control Systems (MCS) have become increasingly important for the management of subsidiaries by the parent company. In addition, MCS are influenced by the cultural and organizational axes of both parties (parent company vs. subsidiaries).Therefore, an appropriate balance between these...