{"title":"数字时代的会计研究","authors":"Bin Ke","doi":"10.1016/j.bar.2024.101443","DOIUrl":null,"url":null,"abstract":"<div><div>In this commentary I provide a high-level overview of the impact of the ongoing digital revolution on management practices and its implications for accounting as a branch of management. I articulate why the accounting academic community needs to embark on its own digital transformation. I highlight the challenges and opportunities that the digital revolution presents to accounting scholars and call for a new model for accounting research, teaching, and industry outreach for the digital age.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 2","pages":"Article 101443"},"PeriodicalIF":8.0000,"publicationDate":"2026-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Accounting research for the digital age\",\"authors\":\"Bin Ke\",\"doi\":\"10.1016/j.bar.2024.101443\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>In this commentary I provide a high-level overview of the impact of the ongoing digital revolution on management practices and its implications for accounting as a branch of management. I articulate why the accounting academic community needs to embark on its own digital transformation. I highlight the challenges and opportunities that the digital revolution presents to accounting scholars and call for a new model for accounting research, teaching, and industry outreach for the digital age.</div></div>\",\"PeriodicalId\":47996,\"journal\":{\"name\":\"British Accounting Review\",\"volume\":\"58 2\",\"pages\":\"Article 101443\"},\"PeriodicalIF\":8.0000,\"publicationDate\":\"2026-03-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"British Accounting Review\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0890838924002075\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"2024/7/20 0:00:00\",\"PubModel\":\"Epub\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"British Accounting Review","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0890838924002075","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"2024/7/20 0:00:00","PubModel":"Epub","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
In this commentary I provide a high-level overview of the impact of the ongoing digital revolution on management practices and its implications for accounting as a branch of management. I articulate why the accounting academic community needs to embark on its own digital transformation. I highlight the challenges and opportunities that the digital revolution presents to accounting scholars and call for a new model for accounting research, teaching, and industry outreach for the digital age.
期刊介绍：
The British Accounting Review*is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.
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