Corporate Governance and Management

Corporate governance and management research examines how organizations make decisions, allocate resources, and coordinate activity across increasingly complex structures — from internal hierarchies to extended supply chains and digital networks. As information technology reshapes value chains and gives rise to new forms of digital capital, scholars are working to understand how firms can measure, govern, and extract value from assets that don't fit neatly into traditional accounting frameworks. Open questions include how accrual accounting and supply chain controlling can be adapted to reflect the true economics of networked, data-driven organizations, and how investment decisions around customer retention and relationship management translate into durable competitive advantage. The field sits at the intersection of strategy, finance, and operations, making it central to how businesses navigate both digital transformation and the governance challenges that come with it.

Works

225,299

Total citations

373,165

Keywords

Information TechnologyValue ChainsDigital CapitalAccrual AccountingCustomer Retention ManagementInvestment Decisions