At present, China’s manufacturing industry is urgently in need of a transition, as well as an upgrade from low- to high-end production. Concurrently, as digital technology continues to advance, the enterprise-level digital transformation is anticipated to emerge as a new “engine” driving technological innovation. This study is centered on China’s A-share listed manufacturing enterprises, as we aim to explore the impact of digital transformation on technological innovation. Employing a fixed-effect model, the instrumental variable method, and propensity score matching, combined with a difference-in-differences approach, threshold regression, and a quantile regression model, we empirically examine the influence of digital transformation on technological innovation within the manufacturing sector. Our findings reveal the following: (1) Digital transformation enhances technological innovation. (2) Mediation analysis indicates that digital transformation boosts technological innovation by mitigating cost stickiness. (3) The heterogeneity analysis shows that the effect of digital transformation on technological innovation is more pronounced in larger enterprises, particularly those with lower technological intensity, lower asset intensity, and stronger innovation capabilities. The outcome of this study provides a decision-making reference for governments and enterprises, whereby the government can formulate industrial and fiscal policies, as well as helping enterprises to carry out digital transformation through policy guidance and support. Enterprises can formulate differentiated transformation strategies based on their own characteristics, optimize their cost structure through digital transformation, release resources for technological innovation, and improve their own technological innovation capabilities.

China’s manufacturing industry is characterized by high energy consumption and high pollution, which urgently requires resolution through green technological innovation. This study focuses on China’s A-share listed manufacturing enterprises to explore their development path for green technological innovation. The study primarily employs statistical regression analysis to uncover the causal link between digitalization and green technology innovation. The study’s conclusion indicates that the digitalization of manufacturing enterprises has significantly promoted green technological innovation. This conclusion remains robust after a series of tests, including alternative variable measurements, instrumental variable (IV) estimation, and counterfactual analysis. Mechanism analysis reveals that digitalization can enhance green technological innovation by improving human capital and innovating business models. The results of the heterogeneity analysis show that the effect of digitalization on promoting green technological innovation is more pronounced in enterprises with higher green awareness among senior executives, high green credit, non-heavy pollution industries, a higher level of existing green technological innovation, and larger enterprise scale. The government should increase support for the digital transformation of enterprises and promote green technological innovation by enhancing the green awareness of enterprise senior executives, optimizing green credit policies, formulating transformation policies for heavily polluting enterprises, implementing differentiated policies based on enterprise scale, and promoting digital transformation.

Purpose: The purpose of this paper is to understand and explain the financial disclosure processes among Malaysian local authorities (MLAs).Design/methodology/approach: Employing semi-structured interviews, data were collected from 26 members in five case study organisations, and interpreted using Gibbinset al.(1990, 1992) framework of financial disclosure.Findings: The study finds that financial disclosure is influenced by a hierarchical structure consisting of accountants, the Financial Accounts Committee, the mayor and other managers. The decision to disclose or not disclose was influenced by how sensitive the issue was. External auditors and mediators influenced both the identification of issues, disclosure position and disclosure output. Though there are many laws governing financial accounting, MLAs opportunistically chose to apply the Federal Treasury Circular largely because the external auditors used it.Research limitations/implications: This study contributes to the literature by illuminating who makes disclosure decisions, what influences these decisions and how. The study reveals hitherto un-researched contextual factors that affect disclosure, namely, religion and external auditors and the opportunistic choice of which laws and regulations to apply in financial disclosure. Future studies might want to apply this approach in other contexts to see what we can learn from them.Originality/value: Using case studies in the study of financial disclosure provided valuable insights into the complex and multi-dimensional phenomenon of financial information disclosure. The application of Gibbinset al.(1990, 1992) framework in the public sector and in Malaysia is novel.

Under the framework of new quality productivity, China emphasizes technological innovation, digital productivity, and green productivity to transform its manufacturing industry toward sustainability. This study empirically analyzes the impact of digital transformation using methods such as fixed effects models, instrumental variable approaches, propensity score matching with difference-in-differences, threshold regression, and quantile regression models. The findings reveal three key insights: (1) Digital transformation significantly enhances enterprise R&D output, R&D investment, and innovation efficiency by integrating digital technology with business processes to unlock innovation potential. (2) Cost stickiness plays a mediating role, as digital transformation reduces cost rigidity, freeing up resources for R&D investment. (3) The impact of digital transformation varies by corporate characteristics—larger, technology-intensive, less asset-intensive, and highly innovative firms show greater innovation gains. These results underscore the potential for Chinese manufacturing firms to adopt digital transformation as a strategy to shift away from extensive development, minimize resource use, and reduce environmental impact, thus achieving green productivity and sustainable growth. The study offers practical implications: Enterprises should actively pursue digital transformation by adopting advanced technologies and optimizing management. Attention to cost stickiness is essential for improving resource allocation and supporting R&D. Finally, firms should tailor digital strategies based on specific attributes, such as size and innovation intensity, to maximize the benefits of transformation.

HRMARS is well established journal publisher based in Pakistan. It is publishing prominent journals in social sciences since 2011.

Objective: This study investigates the role of Management Accounting Reporting (MAR) in advancing corporate innovation to support Sustainable Development Goals (SDGs), focusing on empirical evidence from Guangdong Province, China. Theoretical Framework: The research integrates the Global Management Accounting Principles (GMAPs) with theories on corporate innovation and SDGs. It examines five dimensions of MAR: strategic analysis and planning, decision support, risk management, information sharing and communication, and business execution and monitoring. Method: Data were collected via a questionnaire survey of 500 enterprises, resulting in 308 valid responses. Hierarchical regression analysis and structural equation modeling (SEM) were used to analyze the relationship between MAR application and innovation performance across three dimensions: new product launches, new technology adoption, and market response. Results and Discussion: The findings indicate a significant positive correlation between MAR application and innovation performance. Strategic analysis and planning, decision support, risk management, and business execution and monitoring positively influence innovation performance. Information sharing and communication positively impacted market response but had a less direct effect on new product launches and technology use. Research Implications: This study offers practical insights for enterprises to optimize MAR systems, enhancing innovation capabilities to support SDGs. It underscores the importance of integrating MAR with strategic management and cross-departmental collaboration. Originality/Value: By providing empirical evidence on MAR's role in advancing corporate innovation for SDGs in China, this study contributes unique insights to the literature, highlighting MAR's multifaceted impact on innovation performance.