Purpose The study explores the alignment of Swiss small and medium-sized enterprise
(SME) managers' understanding of digital transformation, with evidence of digital tool …

Purpose The purpose of this paper is to capture the collective understanding of digital
transformation (DT) across Swiss businesses and establish a reference framework based on …

Technology development has grown rapidly in the last decades and gained importance for
accounting and auditing through its identified potentials. Particularly the automation of …

The ongoing transformation of supreme audit institutions (SAIs) external environment is
changing the demands and expectations of its stakeholders. The changing environment …

Digitization is said to strongly disrupt business and professional life. Especially tax
consulting has aroused public interest in this respect. Frey and Osborne (2017) even go so …

Nonprofit organizations (NPOs) are critical to the quality of life in many communities not only
due to the valuable services and social impact they create, but also because of the positive …

Digital transformation is a much prevalent process being practiced in the different spheres of
the business sectors. This transformational framework has been made possible by the …

This research addresses the inability of executives and managers to successfully meet the
challenges associated with the execution of digital transformations (DT) in their …

В статье исследуются проблемы и тенденции цифровой трансформации экономики в
условиях революционных изменений в технологической сфере, нестабильного …

Changes in business environment toward digitalization significantly impact on all market
participants, especially organizations. In order to operate efficiently, organizations are …