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
· Journal of Risk and Financia... · 0 citations