Category Archives: 3/2026

Digital dynamic capabilities as a tool for digital transformation in accounting firms

DOI: 10.24818/jamis.2026.03006 Vol. 25, No. 3, pp. 476-505, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Dominique Rochel Gimenes1,a,  Fernanda da Silva Momoa and Giovana Sordi Schiavia a University Federal of Rio Grande do Sul, … Continue reading

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Mapping the field of performance management in accounting: A bibliometric and thematic review using VOSviewer

DOI: 10.24818/jamis.2026.03005 Vol. 25, No. 3, pp. 437-475, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Ioannis Ch. Lampropoulos1,a,  Eleftherios Aggelopoulosa, Angeliki Tsametib, Elen Paraskevi Paraschic, Spiridon Kariofyllasd and Maria Kalogeraa a Department of Business … Continue reading

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The association between ESG scores and corporate tax outcomes in the European Union

DOI: 10.24818/jamis.2026.03004 Vol. 25, No. 3, pp. 410-436, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Mihai-Daniel Gavrilă1,a and Alexandra Ștefana a Doctoral School of Accounting, Bucharest University of Economic Studies 1 Corresponding author: Mihai-Daniel … Continue reading

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Toward a cohesive integrated thinking and reporting strategy: A systematic review of the evidence using the CIMO framework

DOI: 10.24818/jamis.2026.03003 Vol. 25, No. 3, pp. 378-409, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Mariana Comana and Adriana Tiron-Tudor1,a a Babes-Bolyai University, FSEGA 1 Corresponding author: Adriana Tiron-Tudor, Babes-Bolyai University, FSEGA, email addresses: … Continue reading

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L’Oréal’s sustainability strategies: Text mining of environmental disclosures in the cosmetics industry

DOI: 10.24818/jamis.2026.03002 Vol. 25, No. 3, pp. 355-377, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Florentina-Mădălina Perevoznic1,a and Voicu-Dan Dragomirb a Doctoral School of Accounting, Bucharest University of Economic Studies b Department of Accounting … Continue reading

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Determinants of artificial intelligence literacy among accounting students

DOI: 10.24818/jamis.2026.03001 Vol. 25, No. 3, pp. 331-354, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Camila Helfenstein1,a, Alison Martins Meurerb and Sayuri Unoki de Azevedob a Federal University of Paraná b Department of Accounting, … Continue reading

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