Innovative Data – Use-cases in Management Accounting Research and Practice
这篇社论梳理了管理会计中创新数据的用例，涵盖自然语言、在线评分、视频、地理定位和卫星数据，并构建了数据源与研究主题的矩阵，为未来研究提供方向。
This editorial provides an overview of innovative data and use-cases for management accounting research and practice. We cover data such as natural language, crowd-sourced ratings on online platforms, videos, geolocation, and satellite data. Moreover, we develop a matrix of new data sources and management accounting research topics and highlight combinations of data and topics that represent promising starting points for future research. Our goal is to inspire future research by showing the rich field of innovative data and the diversity of applications that are related to managerial decision-making and management control.