Maria S. Chiucchi - Böcker

This Research Handbook explores how accounting is evolving to meet new business needs, driven by social, environmental, and technological change. It highlights how trends like globalization, sustainable development, digital transformation, and major global events, such as pandemics and conflicts, are reshaping both the purpose and practice of accounting.Contributing authors address two key perspectives: the role of accounting in supporting business decision-making and in communicating with external stakeholders. By bridging these internal and external viewpoints, the Research Handbook presents fresh insights into modern accounting's growing complexity. Chapters also provide thoughtful reflections on the emergence of challenges driven by digital and sustainable transitions in the field. Key topics covered include the rise of new accounting methods and performance measurement, the impact of digital technologies like AI and big data, and accounting’s critical role in sustainability reporting through ESG and SDG metrics.This expansive Research Handbook is a crucial read for students and scholars of accounting, business and management. The theoretical reflections and practical insights provided will also greatly benefit management and business practitioners and organizations navigating accounting’s changing landscape.