Corporate Governance and Management

Corporate governance and management research examines how organizations make strategic decisions, allocate resources, and structure relationships with suppliers, customers, and partners—questions that have grown considerably more complex as digital technology reshapes every link in the value chain. When firms invest in information systems, reconfigure supply networks, or shift to data-driven customer retention strategies, the consequences ripple through accounting practices, capital valuation, and competitive positioning in ways that are still not fully understood. Researchers are actively working out how traditional frameworks—accrual accounting, investment appraisal, supply chain controlling—need to adapt when intangible digital assets and networked organizational forms become central to how value is created and captured. Open questions include how to measure the return on digital capital investments with sufficient reliability to guide board-level decisions, and how governance structures should evolve to maintain accountability across increasingly distributed, platform-based networks.

Works

228,887

Total citations

374,856

Keywords

Information TechnologyValue ChainsDigital CapitalAccrual AccountingCustomer Retention ManagementInvestment Decisions