The Digital and Green Frontier: A Multi-Dimensional Analysis of Artificial Intelligence, Sustainability Reporting, And Management Accounting Evolution in Contemporary Global Enterprises
Keywords:
Artificial Intelligence, Sustainability Reporting, Management Accounting, Family Business GovernanceAbstract
The contemporary corporate landscape is undergoing a dual transformation driven by the rapid integration of advanced computational technologies and an escalating imperative for environmental and social accountability. This research article provides a comprehensive investigation into the intersection of Artificial Intelligence (AI), sustainability accounting, and the structural evolution of management control systems. By synthesizing literature on AI techniques in financial markets, the shift from traditional to green financing, and the unique governance dynamics of family-owned firms, the study elucidates how modern enterprises navigate systemic complexity. The investigation explores the integration of sustainability reporting into Enterprise Risk Management (ERM) and evaluates its impact on longitudinal business performance. Furthermore, the research examines the evolution of management accounting tools in response to national business dynamics, particularly within the context of small and medium-sized enterprises (SMEs). Through an extensive theoretical elaboration on big data opportunities and business intelligence effectiveness, the article argues that the transition toward a green financing system is contingent upon the institutional legitimacy of non-financial reporting. The findings suggest that while AI and convolutional neural networks enhance performance appraisal and predictive accuracy, the "human-centric" governance models found in family firms provide a distinct paradox regarding social responsibility and innovative culture. Ultimately, this article offers a publication-ready framework for understanding the future of strategic management accounting as a tool for both financial optimization and sustainable development.
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