Big data and analytics in accounting. Theories, regulations and implicatio...
Theories, regulations and implications. As a consequence, academic literature has emphasised their "disruptive potential" for enhancing corporate sustainability performance (Etzion and Aragon-Correa, 2015), creating more equal and inclusive society (Secundo et al., 2017), fostering optimal reallocation of underutilized resources (Etter et al., 2019) and enabling more participatory and democratic forms of governance (Neu et al., 2019; Ojala et al., 2019; Uldam, 2018).
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