Implications of the “momentum” theory of digitalization in accounting: Evidence from Ash Cloud

Implications of the “momentum” theory of digitalization in accounting: Evidence from Ash Cloud

We aim to demystify digitalization in accounting (DIA) based on the case study of Ash Cloud, a digital factory in Shenzhen, China. From the perspective of dynamic capabilities, we develop the “momentum” theory of DIA to illustrate that firm and executive characteristics drive digital transformation...

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Bibliographic Details
Main Authors: Min Zhang, Tingting Ye, Li Jia
Format: Article
Language:English
Published: Elsevier 2022-12-01
Series:China Journal of Accounting Research
Subjects:
Digital transformation
Digitalization in accounting
Firm characteristics
Executive characteristics
Organizational capabilities
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309122000545

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http://www.sciencedirect.com/science/article/pii/S1755309122000545

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