R. Takamatsu

Between mirrors and walls: symbolic disputes and algorithmic reconfiguration in accounting

Abstract This theoretical essay examines how the diffusion of artificial intelligence (AI) may reconfigure the epistemic and institutional boundaries of accounting under specific conditions of data, governance, and academic incentives. Drawing on a critical review, thematic analysis, and integrative synthesis, it conne...

Roles of Internal Control in Local Governments: Between Regulatory Formalism and Operational Effectiveness, Based on a Systematic Review Using Methodi Ordinatio