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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Mohamed Benadi

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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

Digital transformation is reshaping management accounting practices worldwide, yet empirical evidence on how digitalization translates into improved financial performance, particularly in emerging economies, remains fragmented and contested. Drawing on institutional theory, dynamic capabilities theory and contingency t...

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

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