Open access
Sep 2026
Digital Transformation and Firm Performance: The Moderating Role of CFO Co-optation
The findings extend Agency Theory and Resource Orchestration Theory into a joint governance-technology model and offer Indonesian regulators, boards, and CFOs concrete guidance on staffing and timing digital transformation initiatives.
Vonny Carolina, Astrid Rudyanto, F. Firnanti et al.
· Reviu Akuntansi Manajemen da... · 0 citations