[1]     Abou-foul, M., Ruiz-Alba, J. L., & Soares, A. (2021). The impact of digitalization and servitization on the financial performance of a firm: an empirical analysis. Production Planning and Control, 32(12), 975–989. https://doi.org/10.1080/09537287.2020.1780508 

[2]     Ahn, Y. G., Kim, T., Kim, B. R., & Lee, M. K. (2022). A Study on the Development Priority of Smart Shipping Items - Focusing on the Expert Survey. Sustainability (Switzerland), 14(11). https://doi.org/10.3390/su14116892

[3]     Albano, G. L., Antellini Russo, F., Castaldi, G., & Zampino, R. (2015). Evaluating Small Businesses’ Performance in Public e-Procurement: Evidence from the Italian Government’s e-Marketplace. Journal of Small Business Management, 53, 229–250. https://doi.org/10.1111/jsbm.12190

[4]     Amann, K., Petzold, J., & Westerkamp, M. (2020). Management und Controlling: Instrumente – Organisation – Ziele – Digitalisierung. Springer Gabler Wiesbaden. https://doi.org/10.1007/978-3-658-28795-5

[5]     Arnaboldi, M., Busco, C., & Cuganesan, S. (2017). Accounting, accountability, social media and big data: revolution or hype? Accounting, Auditing and Accountability Journal, 30(4), 762–776. https://doi.org/10.1108/AAAJ-03-2017-2880

[6]     Barret, M, E., & Fraser, L. B. (1977). Conflicting roles in budgeting for operations. Harvard Business Review, 55, 137–146.

[7]     Barua, A., Konana, P., Whinston, A. B., & Yin, F. (2004). An empirical investigation of net-enabled business value. MIS Quarterly: Management Information Systems, 28(4), 585–620. https://doi.org/10.2307/25148656

[8]     Baumöl, U., & Perscheid, G. (2019). Der Weg ist das Ziel: wie Sie mithilfe von adaptiven Planungsverfahren und innovativen IT-Lösungen den Datenberg erklimmen. Controlling: Zeitschrift Für Erfolgsorientierte Unternehmenssteuerung, 31, 34–38. https://doi.org/10.15358/0935-0381-2019-S-35

[9]     Bergmann, M., Brück, C., Knauer, T., & Schwering, A. (2020). Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process. Journal of Management Control, 31(1–2), 25–54. https://doi.org/10.1007/s00187-019-00291-y

[10]   Bhahimani, A. (2020). Digital data and management accounting: Why we need to rethink research methods. Journal of Management Control, 31(1), 9–23. https://doi.org/10.1007/s00187-020-00295-z 

[11]   Bhimani, A., & Willcocks, L. (2014). Digitisation, Big Data and the transformation of accounting information. Accounting and Business Research, 44(4), 469–490. https://doi.org/10.1080/00014788.2014.910051

[12]   Bollweg, L., Lackes, R., Siepermann, M., & Weber, P. (2020). Drivers and barriers of the digitalization of local owner operated retail outlets. Journal of Small Business and Entrepreneurship, 32(2), 173–201. https://doi.org/10.1080/08276331.2019.1616256

[13]   Brownell, P. (1981). Participation in Budgeting, Locus of Control and Organizational Effectiveness. Participation in Budgeting The Accounting Review, 56(4), 844–860. http://www.jstor.org/stable/247205%0 http://about.jstor.org/terms

[14]   Bruns, W. J., & Waterhouse, J. H. (1975). Budgetary Control and Organization Structure. Journal of Accounting Research, 13(2), 177. https://doi.org/10.2307/2490360

[15]   Buhmann, A., Paßmann, J., & Fieseler, C. (2020). Managing Algorithmic Accountability: Balancing Reputational Concerns, Engagement Strategies, and the Potential of Rational Discourse. Journal of Business Ethics, 163(2), 265–280. https://doi.org/10.1007/s10551-019-04226-4

[16]   Chauhan, C., Singh, A., & Luthra, S. (2021). Barriers to industry 4.0 adoption and its performance implications: An empirical investigation of emerging economy. Journal of Cleaner Production, 285. https://doi.org/10.1016/j.jclepro.2020.124809

[17]   Chen, Y., Li, C., & Wang, H. (2022). Big Data and Predictive Analytics for Business Intelligence: A Bibliographic Study (2000–2021). Forecasting, 4(4), 767–786. https://doi.org/10.3390/forecast4040042

[18]   Chenhall, R. H. (2003). Management control systems design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2–3), 127–168. https://doi.org/10.1016/S0361-3682(01)00027-7

[19]   Chin, W. W. (2010). The partial least squares approach to structural equation modeling. Modern methods for business research. Modern Methods for Business Research, April, 295-336. http://books.google.com.sg/ books?hl=en&lr=&id=EDZ5AgAAQBAJ&oi=fnd&pg=PA295&dq=chin+1998+PLS&ots=47qB7ro0np&sig=rihQBibvT6S-Lsj1H9txe9dX6Zk#v=onepage&q&f=false

[20]   Chua, Y. P. (2023). A Step-by-Step Guide: PLS-SEM Data Analysis using SmartPLS 4. http://newbook.space/? book=B0B9R26B5C  

[21]   Collins, F., Munter, P., Finn, D. W. (1987). The Budgeting Games People Play. Accounting Review, 62(1), 29–49. http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=4498182&site=ehost-live&sc ope=site

[22]   Coltman, T., Devinney, T. M., Midgley, D. F., & Venaik, S. (2008). Formative versus reflective measurement models: Two applications of formative measurement. Journal of Business Research, 61(12), 1250–1262. https://doi.org/10.1016/j.jbusres.2008.01.013

[23]   D’Almeida, A. L., Bergiante, N. C. R., de Souza Ferreira, G., Leta, F. R., de Campos Lima, C. B., & Lima, G. B. A. (2022). Digital transformation: a review on artificial intelligence techniques in drilling and production applications. International Journal of Advanced Manufacturing Technology, 119(9–10), 5553–5582. https://doi.org/10.1007/s00170-021-08631-w

[24]   Davila, A., & Foster, G. (2005). Management accounting systems adoption decisions: Evidence and performance implications from early-stage/startup companies. Accounting Review, 80(4), 1039–1068. https://doi.org/10.2308/accr.2005.80.4.1039

[25]   Dillerup, R., Witzemann, T., Schacht, S., & Schaller, L. (2019). Planung im digitalen Zeitalter. Controlling & Management Review, 63(3), 46–53. https://doi.org/10.1007/s12176-019-0011-z

[26]   Duh, R. R., Chow, C. W., & Chen, H. (2006). Strategy, IT applications for planning and control, and firm performance: The impact of impediments to IT implementation. Information and Management, 43(8), 939–949. https://doi.org/10.1016/j.im.2006.08.007

[27]   Ekholm, B. G., & Wallin, J. (2011). The impact of uncertainty and strategy on the perceived usefulness of fixed and flexible budgets. Journal of Business Finance and Accounting, 38(1–2), 145–164. https://doi.org/10.1111/j.1468-5957.2010.02228.x

[28]   Eller, R., Alford, P., Kallmünzer, A., & Peters, M. (2020). Antecedents, consequences, and challenges of small and medium-sized enterprise digitalization. Journal of Business Research, 112, 119–127. https://doi.org/10.1016/j.jbusres.2020.03.004

[29]   Fernández-Portillo, A., Almodóvar-González, M., Sánchez-Escobedo, M. C., & Coca-Pérez, J. L. (2022). The role of innovation in the relationship between digitalisation and economic and financial performance. A company-level research. European Research on Management and Business Economics, 28(3). https://doi.org/10.1016/j.iedeen.2021.100190

[30]   Flyverbom, M. (2022). Overlit: Digital Architectures of Visibility. Organization Theory, 3(3), 263178772210903. https://doi.org/10.1177/26317877221090314

[31]   Forsstrom, J. (2008). Technology Streamlines and Improves Recruitment -- and Institutional Performance. New England Journal of Higher Education, 23(1), 28. http://search.ebscohost.com/login.aspx?direct=true%7B& %7Ddb=a9h%7B&%7DAN=44371547%7B&%7Dsite=ehost-live

[32]   Garanina, T., Ranta, M., & Dumay, J. (2022). Blockchain in accounting research: Current trends and emerging topics. Accounting, Auditing and Accountability Journal, 35(7), 1507–1533. https://doi.org/10.1108/AAAJ-10-2020-4991

[33]   Ghobakhloo, M. (2018). The future of manufacturing industry: A strategic roadmap toward Industry 4.0. Journal of Manufacturing Technology Management, 29(6), 910–936. https://doi.org/10.1108/JMTM-02-2018-0057

[34]   Gil-Gomez, H., Guerola-Navarro, V., Oltra-Badenes, R., & Lozano-Quilis, J. A. (2020). Customer relationship management: digital transformation and sustainable business model innovation. Economic Research-Ekonomska Istrazivanja , 33(1), 2733–2750. https://doi.org/10.1080/1331677X.2019.1676283

[35]   Goddard, A. (1997). Organisational culture and budgetary control in a UK local government organisation. Accounting and Business Research, 27(2), 111–123. https://doi.org/10.1080/00014788.1997.9729538

[36]   Gong, Q., Ban, M., & Zhang, Y. (2022). Blockchain, Enterprise Digitalization, and Supply Chain Finance Innovation. China Economic Transition, 5(2), 131–158. https://doi.org/10.3868/s060-014-022-0008-3

[37]   Govindarajan, J. K., & Shank, V. (1993). Strategic cost management - The new tool for competitive advantage.pdf. Free Press, 271 pp.

[38]   Granlund, M., & Malmi, T. (2002). Moderate impact of ERPS on management accounting: A lag or permanent outcome? Management Accounting Research, 13(3), 299–321. https://doi.org/10.1006/mare.2002.0189

[39]   Gul, R., & Ellahi, N. (2021). The nexus between data analytics and firm performance. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1923360

[40]   Haanstra, W., Martinetti, A., Braaksma, J., & van Dongen, L. (2020). Design of a framework for integrating environmentally sustainable design principles and requirements in train modernization projects. Sustainability (Switzerland), 12(15). https://doi.org/10.3390/su12156075

[41]   Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R. Springer Nature. 197 pp. ISBN: 978-3030805197. DOI: 10.1007/978-3-030-80519-7 

[42]   Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203

[43]   Hair, J., Hult, T., Ringle, C., & Sarstedt, M. (2016). A primer on partial least squares structural equation modeling (PLS-SEM). SAGE Publications, Inc. https://uk.sagepub.com/en-gb/asi/a-primer-on-partial-least-squares-structural-equation-modeling-pls-sem/book244583

[44]   Halilovic, S., & Cicic, M. (2013). Understanding determinants of information systems users behaviour: A comparison of two models in the context of integrated accounting and budgeting software. Behaviour and Information Technology, 32(12), 1280–1291.https://doi.org/10.1080/0144929X.2012.708784

[45]   Hänninen, M., & Smedlund, A. (2021). Same Old Song with a Different Melody: The Paradox of Market Reach and Financial Performance on Digital Platforms. Journal of Management Studies, 58(7), 1832–1868. https://doi.org/10.1111/joms.12701

[46]   Hong, K. K., & Kim, Y. G. (2002). The critical success factors for ERP implementation: an organizational fit perspective. Information and Management, 40, 25–40.

[47]   Hoque, Z., & Hopper, T. (1997). Political and industrial relations turbulence, competition and budgeting in the nationalised jute mills of Bangladesh. Accounting and Business Research, 27(2), 125–143. https://doi.org/10.1080/00014788.1997.9729539

[48]   Janvrin, D. J., & Weidenmier Watson, M. (2017). “Big Data”: A new twist to accounting. Journal of Accounting Education, 38, 3–8. https://doi.org/10.1016/j.jaccedu.2016.12.009

[49]   Jörg, H., Christian, M. R., & Rudolf, R. S. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277–319.

[50]   Kappes, M., & Klehr, D. (2021). Simulation und Szenarien-Modellierung – und deren Einsatz in der Unternehmenssteuerung an einem Beispiel. Controller Magazin, 3, 64–69. https://www.horvath-partners.com/ de/media-center/artikel/simulation-und-szenarien-modellierung-und-deren-einsatz-in-derunternehmenssteuer ung-an-einem-beispiel 

[51]   Kaveski, I. D. S., Beuren, I. M., Gomes, T., & Lavarda, C. E. F. (2021). Influence of the diagnostic and interactive use of the budget on managerial performance mediated by organizational commitment. Brazilian Business Review, 18(1), 82–100. https://doi.org/10.15728/BBR.2021.18.1.5

[52]   Kellogg, K. C., Valentine, M., Christin, A., Beane, M., Bernstein, M., Bechky, B., Faraj, S., Karunakaran, A., Lebovitz, S., Lehdonvirta, V., Lifshitz-Assaf, H., Mazmanian, M., Orlikowski, W., Rosenblat, A., Stice-Lusvardi, R., Truelove, E., & Vallas, S. (2018). Algorithms At Work: the New Contested Terrain of Control. Academy of Management Annals, 1(74), 1–55.

[53]   Kindström, D., & Kowalkowski, C. (2014). Service innovation in product-centric firms: A multidimensional business model perspective. Journal of Business & Industrial Marketing, 29(2). https://helda.helsinki.fi/dhanken/bitstream/handle/10138/44825/Kindstrom_Kowalkowski_2014_JBIM_Service_Innovation.pdf?sequence=2

[54]   Klimkeit, D., & Reihlen, M. (2022). No longer second-class citizens: Redefining organizational identity as a response to digitalization in accounting shared services. Journal of Professions and Organization, 9(1), 115–138. https://doi.org/10.1093/jpo/joac003

[55]   Knudsen, D. R. (2020). Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting. International Journal of Accounting Information Systems, 36. https://doi.org/10.1016/j.accinf.2019.100441

[56]   Koch, R., Form, S., & Priebe, D. (2020). Die Budgetierung im Kontext der Digitalisierung: Eine wissenschaftliche Untersuchung zu den Potenzialen für die Budgetierung. Controlling, 32(4), 54–60. https://doi.org/10.15358/0935-0381-2020-4-54

[57]   Koontz, H., & Weihrich, H. (1988). Management. McGraw-Hill.

[58]   Korhonen, T., Selos, E., Laine, T., & Suomala, P. (2021). Exploring the programmability of management accounting work for increasing automation: an interventionist case study. Accounting, Auditing and Accountability Journal, 34(2), 253–280. https://doi.org/10.1108/AAAJ-12-2016-2809

[59]   Kostić, N., & Sedej, T. (2022). Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda. Accounting Horizons, 36(2), 123–141. https://doi.org/10.2308/HORIZONS-19-147

[60]   Kulzer, B., Roos, T., Ehrmann, D., & ... (2020). Physicians’ perceptions and attitudes towards digitalization and new technologies in diabetes care. … Technology & …. https://diabetes.berlin-chemie.de/fileadmin/PDF/news_ zd/Poster_ADA_2019_Kulzer_et_al.pdf

[61]   Kyj, L., & Parker, R. J. (2008). Antecedents of budget participation: Leadership style, information asymmetry, and evaluative use of budget. Abacus, 44(4), 423–442. https://doi.org/10.1111/j.1467-6281.2008.00270.x

[62]   Lee, D., & Wan, C. (2023). The Impact of Mukbang Live Streaming Commerce on Consumers’ Overconsumption Behavior. Journal of Interactive Marketing, 58(2–3), 198–221. https://doi.org/10.1177/10949968231156104

[63]   Leon, L. De, Rafferty, P. D., & Herschel, R. (2012). Replacing the Annual Budget with Business Intelligence Driver-Based Forecasts. Intelligent Information Management, 04(01), 6–12. https://doi.org/10.4236/iim.2012.41002

[64]   Li, M., Zheng, X., & Zhuang, G. (2017). Information technology-enabled interactions, mutual monitoring, and supplier-buyer cooperation: A network perspective. Journal of Business Research, 78, 268–276. https://doi.org/10.1016/j.jbusres.2016.12.022

[65]   Li, W., Nan, X., & Mo, Z. (2010). Effects of budgetary goal characteristics on managerial attitudes and performance. 2010 International Conference on Management and Service Science, MASS 2010. https://doi.org/10.1109/ICMSS.2010.5578521

[66]   Lin, F. J., & Lin, Y. H. (2016). The effect of network relationship on the performance of SMEs. Journal of Business Research, 69(5), 1780–1784.https://doi.org/10.1016/j.jbusres.2015.10.055

[67]   Lucks, K. (2022). Industry 4.0 from An Entrepreneurial Transformation and Financing Perspective. Sci, 4(4). https://doi.org/10.3390/sci4040047

[68]   Luthans, F., & Stewart, T. I. (1977). A General Contingency Theory of Management. The Academy of Management Review, 2(2), 181. https://doi.org/10.2307/257902

[69]   Martín-Peña, M. L., Sánchez-López, J. M., & Díaz-Garrido, E. (2020). Servitization and digitalization in manufacturing: the influence on firm performance. Journal of Business and Industrial Marketing, 35(3), 564–574. https://doi.org/10.1108/JBIM-12-2018-0400

[70]   Martin, A. J., Wellen, J. M., & Grimmer, M. R. (2016).  An eye on your work: How empowerment affects the relationship between electronic surveillance and counterproductive work behaviours. International Journal of Human Resource Management, 27(21), 2635–2651. https://doi.org/10.1080/09585192.2016.1225313

[71]   Moeuf, A., Pellerin, R., Lamouri, S., Tamayo-Giraldo, S., & Barbaray, R. (2018). The industrial management of SMEs in the era of Industry 4.0. International Journal of Production Research, 56(3), 1118–1136. https://doi.org/10.1080/00207543.2017.1372647

[72]   Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review, 51(6), 1–23. https://doi.org/10.1016/j.bar.2019.04.002

[73]   Möller, K., Schäffer, U., & Verbeeten, F. (2020). Digitalization in management accounting and control: an editorial. Journal of Management Control, 31(1–2). https://doi.org/10.1007/s00187-020-00300-5

[74]   Moreno-Monsalve, N., Delgado-Ortiz, M., Rueda-Varón, M., & Fajardo-Moreno, W. S. (2023). Sustainable Development and Value Creation, an Approach from the Perspective of Project Management. Sustainability (Switzerland), 15(1). https://doi.org/10.3390/su15010472

[75]   Nasca, D., Munck, J. C., Wald, A., & Gleich, R. (2018). Wie die digitale Transformation zum Erfolgsfaktor der “Modernen Budgetierung” wird - Ergebnisse einer empirischen Studie und Best-Practice-Beispiele. Controlling, 30(6), 37–46. https://doi.org/10.15358/0935-0381-2018-6-37

[76]   O’Connor, N. G. (1995). The Influence of Organizational Culture on the Usefulness of Budget Participation by Singaporean-Chinese Managers. Accounting Organizations and Society, 20(5), 383–403. https://doi.org/10.1016/0361-3682(94)00034-S 

[77]   Oliver, J. J. (2018). Strategic transformations in the media. Journal of Media Business Studies, 15(4), 278–299. https://doi.org/10.1080/16522354.2018.1546088

[78]   Otley, D. (2016). The contingency theory of management accounting and control: 1980-2014. Management Accounting Research, 31, 45–62. https://doi.org/10.1016/j.mar.2016.02.001

[79]   Özkan, E., Azizi, N., & Haass, O. (2021). Leveraging smart contract in project procurement through dlt to gain sustainable competitive advantages. Sustainability (Switzerland), 13(23). https://doi.org/10.3390/su132313380

[80]   Paulet, E., & Mavoori, H. (2020). Conventional banks and Fintechs: how digitization has transformed both models. Journal of Business Strategy, 41(6), 19–29.https://doi.org/10.1108/JBS-06-2019-0131

[81]   Petrovska, E., & Berzins, G. (2020). Use and Development of Contingency Theory. New Challenges in Economic and Business Development, 380–389. https://trends.google.com/trends/explore?date=all&q= contingency theory

[82]   Popović-Pantić, S., Semenčenko, D., & Vasilić, N. (2020). Digital technologies and the financial performance of female SMEs in Serbia: The mediating role of innovation. Economic Annals, 65(224), 53–81. https://doi.org/10.2298/EKA2024053P

[83]   Pramono, A. J., Suwarno, Amyar, F., & Friska, R. (2023). Sustainability Management Accounting in Achieving Sustainable Development Goals: The Role of Performance Auditing in the Manufacturing Sector. Sustainability (Switzerland), 15(13). https://doi.org/10.3390/su151310082

[84]   Quattrone, P. (2016). Management accounting goes digital: Will the move make it wiser? Management Accounting Research, 31, 118–122. https://doi.org/10.1016/j.mar.2016.01.003

[85]   Quinn, M., Strauss, E., & Kristandl, G. (2014). The effects of cloud technology on management accounting and business decision-making. Financial Management, 10(August). Volume 10, Issue 6. Chartered Institute of Management Accountants

[86]   Raisch, S., & Krakowski, S. (2021). Artificial intelligence and management: The automation–augmentation paradox. Academy of Management Review, 46(1), 192–210. https://doi.org/10.5465/AMR.2018.0072

[87]   Ravinchandran, T., & Lertwongsatien, C. (2005). Effect of Information Systems Resources and Capabilities on Firm Performance: A Resource-Based Perspective. Journal of Management Information Systems, 21(4), 237–276. http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=16734303&lang=pt-br&site=ehost-live

[88]   Ribeiro-Navarrete, S., Botella-Carrubi, D., Palacios-Marqués, D., & Orero-Blat, M. (2021). The effect of digitalization on business performance: An applied study of KIBS. Journal of Business Research, 126, 319–326. https://doi.org/10.1016/j.jbusres.2020.12.065

[89]   Ricci, F., Scafarto, V., Ferri, S., & Tron, A. (2020). Value relevance of digitalization: The moderating role of corporate sustainability. An empirical study of Italian listed companies. Journal of Cleaner Production, 276. https://doi.org/10.1016/j.jclepro.2020.123282

[90]   Rikhardsson, P., & Yigitbasioglu, O. (2018). Business intelligence & analytics in management accounting research: Status and future focus. International Journal of Accounting Information Systems, 29, 37–58. https://doi.org/10.1016/j.accinf.2018.03.001

[91]   Ringle, C. M., Wende, S., & Becker, J-M. (2022). SmartPLS 4. Oststeinbek: SmartPLS GmbH, http://www.smartpls.com

[92]   Romero-Silva, R., Santos, J., and  Hurtado, M. (2018). A note on defining organisational systems for contingency theory in OM. Production Planning and Control, 29(16), 1343–1348. https://doi.org/10.1080/09537287.2018.1535146

[93]   Sambrani, V. N., & Jayadatta, S. (2020). Significant indicators of company performance by impact of big data, sustainability and digitalization measures. Srusti Management Review, 13(1), 54–63. https://www.srusti managementreview.ac.in/paperfile/1182285977_Significant%20indicators%20of%20company%20performance%20by%20impact%20of%20big%20.pdf

[94]   Sandalgaard, N., Nielsen, C. (2018). Budget emphasis in small and medium-sized enterprises: evidence from Denmark. Journal of Applied Accounting Research,19(3),351–364. https://doi.org/10.1108/JAAR-08-2016-0087

[95]   Sarstedt, M., Hair, J. F., Ringle, C. M., Thiele, K. O., & Gudergan, S. P. (2016). Estimation issues with PLS and CBSEM: Where the bias lies! Journal of Business Research, Volume 69, Issue 10, 3998–4010. https://doi.org/10.1016/j.jbusres.2016.06.007

[96]   Sheilds, J. ., & Sheilds, M. . (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 49–76.

[97]   Shields, M. D. (1998). Management accounting practices in Europe: A perspective from the States. Management Accounting Research, 9(4), 501–513. https://doi.org/10.1006/mare.1998.0081

[98]   Shishmanov, K. (2013). an Analysis of the Possibilities for the Development of Information Systems in Companies and Organisations. Business Management / Biznes Upravlenie, 23(2), 77–92. http://search.ebsco host.com/login.aspx?direct=true&db=bth&AN=89379741&site=ehost-live

[99]   Simion, C. P., Verdeș, C. A., Mironescu, A. A., & Anghel, F. G. (2023). Digitalization in Energy Production, Distribution, and Consumption: A Systematic Literature Review. Energies, 16(4). https://doi.org/10.3390/en16041960

[100]  Smania, G. S., Mendes, G. H. de S., Lizarelli, F. L., & Favoretto, C. (2022). Service innovation in medical device manufacturers: does the digitalization matter? Journal of Business and Industrial Marketing, 37(3), 578–593. https://doi.org/10.1108/JBIM-02-2020-0082

[101]  Ștefănescu L., Ungureanu L. (2006). Using data warehouse for the decisional process of a sustainable firm, International Journal of Computers Communications & Control, Volume I, June 2006, page 449.

[102]  Ștefănescu, A., Ștefănescu, L., & Ciora, I. L. (2009). Intelligent tools and techniques for modern management. Chinese Business Review, 8(2), 46.

[103]  Stoica, R., & Stefan, V. (2018). The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems. Valahian Journal of Economic Studies, 9(2), 83–94. https://doi.org/10.2478/vjes-2018-0020

[104]  Taipaleenmaki, J., & Ikaheimo, S. (2013). On the Convergence of Management Accounting and Financial Accounting - The Role of Information Technology in Accounting Change. International Journal of Accounting Information Systems, 14(4), 321–348. https://doi.org/10.1016/j.accinf.2013.09.003

[105]  Tarigan, J., & Devie. (2015). The influence of budgeting participation on managerial performance in service companies: An evidence from Indonesia. Journal of Accounting & Finance, 15(8), 95–106. http://www.www.na-businesspress.com/JAF/TariganJ_Web15_8_.pdf 

[106]  Ulrich, P., Rieg, R. (2022). Digitization in Planning, Budgeting and Forecasting. Editor International Group of Controlling, Study Report. https://www.igc-controlling.org/fileadmin/pdf/Study_Report_-_Digitization_in_ Planning__Budgeting_and_Forecasting.pdf

[107]  Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015). Big data in accounting: An overview. Accounting Horizons, 29(2), 381–396. https://doi.org/10.2308/acch-51071

[108]  Vasilescu, M. D., Serban, A. C., Dimian, G. C., Aceleanu, M. I., & Picatoste, X. (2020). Digital divide, skills and perceptions on digitalisation in the European Union - Towards a smart labour market. PLoS ONE, 15(4). https://doi.org/10.1371/journal.pone.0232032

[109]  Vendrell-Herrero, F., Bustinza, O. F., Parry, G., & Georgantzis, N. (2017). Servitization, digitization and supply chain interdependency. Industrial Marketing Management, 60, 69–81. https://doi.org/10.1016/j.indmarman.2016.06.013

[110]  Verhoef, P., Thijs Broekhuizen, Yakov Bart, Abhi Bhattacharya, John Qi Dong, Nicolai Fabian, & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 122, 889–901. https://doi.org/10.1016/j.jbusres.2019.09.022

[111]  Wadesango, N., & Magaya, B. (2020). The impact of digital banking services on performance of commercial banks. Journal of Management Information and Decision Sciences, Volume 23(S1), 343–353. https://www.ab academies.org/articles/THE-IMPACT-OF-DIGITAL-BANKING-SERVICES-ON-PERFORMANCE-OF-COMME RCIAL-BANKS-1532-5806-23-S1-204.pdf

[112]  Ward, K. (1992). Strategic Management Accounting. Butterworth-Heinemann. 1st Edition Routledge, 307p.  https://doi.org/10.4324/9780080937922

[113]  Libby, T., & Waterhouse, J. H. (1996). Predicting change in management accounting systems. Journal of Management Accounting Research, 8, 137–150. https://maaw.info/ArticleSummaries/ArtSumLibby Waterhouse96.htm 

[114]  Westerman, G., Bonnet, D., & McAfee, A. (2014). Leading digital: turning technology into business transformation. In Choice Reviews Online, Volume 52, Issue 06. https://doi.org/10.5860/choice.188022

[115]  Yu, F., Jiang, D., Zhang, Y., & Du, H. (2023). Enterprise digitalisation and financial performance: The moderating role of dynamic capability. Technology Analysis and Strategic Management, 35(6), 704–720. https://doi.org/10.1080/09537325.2021.1980211

[116]  Zonatto, V. C. da S., Nascimento, J. C., Lunardi, M. A., & Degenhart, L. (2020). Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance. Revista de Administracao Contemporanea, 24(6), 532–549. https://doi.org/10.1590/1982-7849rac2020200047

[117]  Zulu, S. L., & Khosrowshahi, F. (2021). A taxonomy of digital leadership in the construction industry. Construction Management and Economics, 39(7), 565–578. https://doi.org/10.1080/01446193.2021.1930080