...Tim Kastrup; Michael Grant; Fredrik Nilsson Purpose The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting...

... support. Findings As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human...

...Jaime A. Morales Burgos; Markus Kittler; Michael Walsh Purpose The purpose of this paper is to provide insight into the capital budgeting decision-making of Canadian and Mexican entrepreneurs in small businesses in the food sector. The objective is to understand the capital budgeting decisions...

...Afonso Carneiro Lima; José Augusto Giesbrecht da Silveira; Fátima Regina Ney Matos; André Moura Xavier Purpose To analyze capital budgeting practice in a group of small cotton ginning firms in Brazil. The study aims at describing how investment decision-making in the agribusiness context may...