Editors: Lino Cinquini*, Maria Serena Chiucchi§, Marco Giuliani§, Andrea Tenucci* * Scuola Superiore Sant’Anna, Pisa, IT § Università Politecnica delle Marche, Ancona, IT
This Research Handbook is aimed at advancing approaches, models, and purposes of accounting to face the rise of new informative needs in business, both for external communication and for internal use. The focus will be on the accounting and organizational change driven by recent social, environmental and technological phenomena, such as globalization and sustainable development, digital technologies and disruptive global events (such as pandemic and war).
Thus, this handbook will deal with some of the most relevant contemporary topics concerning the change of accounting and its use for producing information both to external stakeholders and for managerial decision making and control.
The focus on both the internal and external perspectives is needed because the boundaries between these two perspectives on the making and use of accounting information are becoming more and more blurred. In this respect, the book will suggest theoretical and practical issues pertaining to both aspects and explore the related emerging and interrelated topics in accounting open to academic research and practice.