Sustainability and digital transformation are two phenomena influencing the activities of all organizations. Managerial accounting is an essential component of these transformations, having complex roles in decision-making to ensure sustainable development through implementing modern technologies in the accounting process. This paper studies the roles of digitized managerial accounting in organizational sustainability drivers from a decision-making perspective. The empirical investigation assesses the influence of managerial accounting on the economic, social, and environmental drivers of sustainability from the perception of 396 Romanian accountants using an artificial neural network analysis and structural equation modeling. As a result, the research provides a holistic view of the managerial accounting roles enhanced by digital technologies in the sustainable development of healthcare organizations. From the accountants’ perception, the leading managerial accounting roles on organizational sustainability are enablers and reporters of the sustainable value created in the organization. Additionally, the roles of creators and preservers are seen as relevant by a significant part of the respondents. Therefore, healthcare organizations must implement a sustainability vision in managerial accounting and accounting information systems using the capabilities offered by new digital technologies.

The fintech sector is entering the maturity phase of the life cycle, in which customer brand engagement (CBE) is connecting companies and customers. The aim of this paper is to investigate the driving forces behind CBE in the fintech sector and its contribution to loyalty intentions. In the framework of service-dominant logic, a quantitative approach on 239 fintech users was undertaken to propose and validate a conceptual model of customer brand engagement in fintech, using Partial Least Square–Structural Equation Modeling. The results showed that the perception of personalization, the perception of interaction between customers and brands, and the perception of benefits contribute to CBE in fintech, and the latter is positively associated with loyalty intentions. This research contributes to the literature of brand engagement by offering an integrative framework to analyze CBE in the fintech sector.