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Keywords: Digitalization
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Journal Articles
Business model digitalization and decentralization through nonfungible tokens (NFTs): multicase research
Open Access
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2025) 33 (7): 385–416.
Published: 09 May 2025
...Marco Bellucci; Damiano Cesa Bianchi; Luca Bagnoli; Giacomo Manetti Purpose This study aims to understand the impacts of nonfungible tokens (NFTs) on business models (BMs), particularly in terms of enabling decentralization and digitalization through innovations in products, customer interfaces...
Journal Articles
Factors influencing the digitalization of sustainability accounting, reporting and disclosure: a systematic literature review
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2025) 33 (2): 633–680.
Published: 25 November 2024
...Diego Valentinetti; Michele A. Rea Purpose This study is motivated by the rising regulatory demand for new digital solutions enabling searchable and comparable sustainability corporate information. It aims at uncovering the antecedents of the technological major benefits highlighted by the ongoing...
Journal Articles
Audit quality and digitalization: some insights from theItalian context
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2023) 31 (4): 841–860.
Published: 14 March 2022
... to analyze the impact of digitalization on audit firms in the Italian context, seeking to understand how this phenomenon has influenced the quality differences already studied in the scientific literature. Design/methodology/approach The research adopts a qualitative approach, using semi-structured...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2022) 30 (4): 1210–1240.
Published: 26 November 2021
...Francesca Bernini; Paola Ferretti; Antonella Angelini The existing literature sheds light on the impact digitalization has on firms’ business models, resulting in relevant changes to their structure, processes (Clohessy et al., 2017) and stakeholder relations. In fact, digitalization...
Journal Articles
The strategic governance of the digital accounting environment: insights from virtual museums
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2023) 31 (2): 366–380.
Published: 28 October 2021
...Paolo Esposito; Alessandro Braga; Alessandro Sancino; Paolo Ricci Purpose This paper aims to investigate the strategic governance of the digital transformation of the accounting environment in cultural organizations, with a specific focus on practices of social responsibility and stakeholder...
