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Abdellah Ait Oufkir

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Open access Sep 2026

Management Accounting Digitalization in Emerging Economies: A Mixed-Methods Investigation of AI and Data Quality as Serial Mediators of Financial Performance

Findings challenge naive technological determinism in management accounting transformation and demonstrate that AI-driven performance gains are conditional on coherent data governance.

Mohamed Bal, Mohamed Benadi, Abdellah Ait Oufkir · 0 citations

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