Research Handbook on Accounting and Organizational Change

Edited by Lino Cinquini, Professor of Management Accounting and Business Administration, Institute of Management, Scuola Superiore Sant’Anna of Pisa, Maria Serena Chiucchi, Professor of Management Accounting and Business Administration, Marco Giuliani, Professor of Accounting and Business Administration, Department of Management, Università Politecnica delle Marche and Andrea Tenucci, Professor of Management Accounting and Business Administration, Institute of Management, Scuola Superiore Sant’Anna of Pisa, Italy

• ContentsIntroduction to the Handbook of Accounting and Organisational Change xiLino Cinquini, Maria Serena Chiucchi, Marco Giuliani and Andrea TenucciPART I THE ROLE OF DIGITALIZATION IN TRANSFORMINGACCOUNTING SYSTEMS1 How digitalisation is reshaping accounting 2Alnoor Bhimani2 Management accounting and control in the age of digitaltransformation: preconditions, opportunities, and challenges 17Robert Obermaier and Markus Grottke3 Innovations in performance measurement for servitizationmodels: the state of the art and trends from a literature review 39Lino Cinquini, Andrea Tenucci and Cristina CampanalePART II ACCOUNTING FOR BUSINESS MODEL INNOVATIONAND NEW VALUE CREATION LOGICS4 Business model innovation and accounting in the context ofsustainability 78Christian Nielsen, Robin Roslender and Riccardo Silvi5 Accounting for circular business models: a systematic literaturereview 108Alex Almici6 Accounting for sustainable business models: current trends andfuture directions 159Roberta Ciccola, Marco Montemari, Maria Serena Chiucchiand Marco GiulianiPART III UNDERSTANDING ORGANIZATIONAL CHANGE FROMAN ACCOUNTING PERSPECTIVE7 Can Integrated Reporting and Integrated Thinking deliverorganisational change? Conceptual framework and futureresearch agenda 190Ruth Dimes and Charl de Villiers8 Making the sustainability journey: drivers, mechanisms, andbarriers affecting the nexus between non-financial reporting andorganizational change 206Gianluca Vitale, Sebastiano Cupertino and Angelo Riccaboni9 Characteristics and change of managerial incentive system: a caseanalysis of an Italian business unit 231Anna Alexander Vincenzo, Francesco Ambrosini, AndreaBafundi and Emilio PassettiPART IV SUSTAINABLE DEVELOPMENT AND ACCOUNTING:METRICS FOR IMPROVING BUSINESS PRACTICES10 Management-control-driven dialogues as enablers fortransforming strategic sustainability agendas into managementcontrol change 254Matti Skoog and Mathias Cöster11 The link between tone and performance of environmentaldisclosure in a mandatory setting: evidence from Italy 271Valentina Beretta, Maria Chiara Demartini and Sara Trucco12 Climate change and socio-environmental accounting in agri-foodsupply chains: a systematic review and future directions 293Marcello Cosa and Andrea Caccialanza