Social SciencesBusiness, Management and AccountingStrategy and Management

Corporate Governance and Management

Corporate governance and management research examines how firms make decisions, allocate resources, and organize themselves to sustain competitive advantage — questions that have grown sharper as digital technologies reshape the structures through which value is created and delivered. The rise of networked organizations, platform-driven supply chains, and data-intensive customer relationships has pushed researchers to rethink foundational concepts: how digital capital should be measured and reported, how value chains fragment and reconfigure across organizational boundaries, and whether traditional accounting frameworks capture what firms actually invest in and earn. Active debates center on how investment decisions should account for intangible and relational assets, and how coordination across supply and distribution networks can be governed without the authority structures that classical management theory assumed. Underlying much of this work is a durable tension between the speed at which firms adopt new technological configurations and the slower pace at which measurement, governance, and control systems catch up.

Works
225,828
Total citations
374,322
Keywords
Information TechnologyValue ChainsDigital CapitalAccrual AccountingCustomer Retention ManagementInvestment Decisions

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