Vol. 25, No. 3/2026


Determinants of artificial intelligence literacy among accounting students

Authors: Camila Helfenstein,  Alison Martins Meurer and Sayuri Unoki de Azevedo


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

Authors: Florentina-Mădălina Perevoznic and Voicu-Dan Dragomir


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

Authors: Mariana Coman and Adriana Tiron-Tudor


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

Authors: Mihai-Daniel Gavrilă and Alexandra Ștefan


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

Authors: Ioannis Ch. Lampropoulos, Eleftherios Aggelopoulos, Angeliki Tsameti,  Elen Paraskevi Paraschi, Spiridon Kariofyllas and Maria Kalogera


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

Authors: Dominique Rochel Gimenes,  Fernanda da Silva Momo and Giovana Sordi Schiavi