This paper delves into the impact of the automation-driven evolution of enterprise resource planning systems (ERPSs) on sustainability accounting and reporting and the associated challenges. By employing a holistic approach focusing on the current characteristics of both ERPSs and automation platforms and an inductive approach to perform a content analysis, this study highlights how the new generation of ERPSs can support the improvement of accounting in general and sustainability accounting and reporting quality in particular. The analysis was based on information provided by the developers of leading ERPSs and automation platforms with a significant worldwide market share. In this paper, we deepen the understanding of the role that ERPSs play in improving sustainability accounting and reporting, focusing on both the benefits and challenges derived from the impact generated by increasing the integration of robotic process automation and intelligent process automation solutions. The results obtained have academic and managerial implications, addressing a research gap concerning the understanding of the consequences of ERPSs evolution from the perspective of professionals and the competitive edge companies can take advantage of to improve sustainability reporting and accounting processes.

Do accountants clearly understand the benefits and challenges of using AI? Do they perceive AI as a threat? The adoption of AI in the accounting field has increased significantly in the last few years. Since the techniques continue to evolve, more companies will integrate these solutions to facilitate the accounting processes. Therefore, the accountants’ skills should be adapted to efficiently use these solutions and continue to provide valuable support. This study explores the perception of accounting practitioners regarding the most important benefits and challenges of using AI-based technologies and analyses whether AI is being perceived as a threat that might impact employability. The data were collected during June–August 2021 using a questionnaire addressed to accounting practitioners from Romania. The exploratory research was conducted by statistically analysing the data collected. The results highlight that the practitioners have a clear understanding regarding the main benefits and challenges associated with the use of AI-based solutions in accounting processes, and AI is not perceived as a threat to employability; however, practitioners acknowledge that skills transformation is required and are willing to undergo the changes. By providing a glimpse of the main drivers that encourage accounting practitioners to embrace AI, employers, professional bodies and academia can address the main concerns and continue to support the practitioners in adapting their skills.

The Fourth Industrial Revolution generated changes not only in the accounting and financial activities and processes but also in the set of digital competencies that management accountants must demonstrate. This paper aims to examine the impact of digitalisation in managerial accounting in terms of the changes generated in the set of digital skills. By wielding an inductive cross-sectional qualitative approach, we examined longitudinally and comparatively the evolution of the curricula in the last decade, defined by two widely recognised qualifications provided by the most important international professional bodies in managerial accounting – the Chartered Institute of Management Accountants (CIMA) and the Institute of Management Accountants (IMA). The research’s findings highlight that currently, the digital competencies management accountants should demonstrate are focused on both technologies already widely adopted by the business environment, such as cloud computing, big data, and data analytics, but also on emerging technologies, such as artificial intelligence, machine learning, blockchain, and Internet of Things. Even though at the beginning of the analysed period, the set of digital competencies was relatively narrow, once most industries started navigating Industry 4.0, it extended, thus allowing management accountants to continue providing valuable information and embrace the new role of advisors. These results emphasise the changing role of the management accountant through the lens of digitalisation, providing valuable insights for practitioners and universities regarding the importance of an adequate set of competencies vital in a highly digitalised profession.

This paper aims to examine the main challenges encountered by mobile grocery-shopping applications’ (MGSAs) users, wherein the analysis is based on the review comments for three popular MGSAs deployed by main grocery retailers in Europe. The research methodology used was qualitative in the form of a cross-sectional inductive approach, allowing for the identification of the main issues encountered by users and their classification into four categories for a more straightforward presentation. The research findings indicate that despite the below-average level of digital literacy, customers are trying to use MGSAs efficiently and are proposing different areas of improvement, such as the design, the general functionality of the applications, and other factors regarding the specific functionalities of MGSAs. The findings may be leveraged by grocery retailers to exploit this market efficiently in a post-pandemic context; moreover, the study’s results could provide meaningful knowledge to the mobile retail industry, as the detailed insights offer adequate support for enhancing mobile-shopping (m-shopping) applications.

The emergence of the New Space Age is bringing incredible business opportunities, while also leading to numerous challenges and a need for higher accountability. In light of these challenges, the aim of the present study is to highlight how the development of space-related activities affects conventional accounting practices and what changes may be needed to redefine these practices for the space industry. A systematic literature review approach was adopted to examine space-related challenges that may determine the need for redefining some of the contemporary financial accounting practices. An inductive approach, based on the challenges and issues identified, has been adopted to determine three key financial accounting areas that require revision in the context of the space industry. The study’s findings are centered on the financial statements’ context and purpose, accounting principles, and the qualitative characteristics of financial information, as well as the recording of space transactions and events. Based on these three main areas, we suggest that companies in the space industry should adapt their governance practices to create more transparency and trust to their stakeholders, reassess how some accounting principles are being addressed, and provide a series of suggestions in terms of reconsidering the recording of space transactions and events. This study provides important insights with regards to space accounting, with implications for academia and the accounting profession.