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In an environment of multiplying uncertainties, management accounting plays an important role in addressing product development issues. Changing business models, the capabilities of companies, and increasing consumer needs require reconsideration of the directions in the product development process. The purpose of this paper is to identify the changing role of management accounting in product development, to understand how research is progressing according to such vital directions as digitalization, sustainability, and circularity. Bibliometric analysis and a systematic literature review were used to determine the main directions of the changing role of management accounting in product development. Results revealed that these directions were related to innovation, which could be considered the main driver for the changes in management accounting in product development. Furthermore, these directions are related to better company performance, which is a consequence of changes.

PurposeTaking into account retailers' critical position in the value chain, their sector's economic significance and environmental externalities, in addition to the institutional agenda, this paper aims to explore the drivers influencing retailers to shift to more sustainable business models.Design/methodology/approachThe paper utilises the institutional competing logic, including in-depth interviews with major supermarket retail chains and one expert group discussion. The data gathered in Germany and Lithuania were complemented by desk research analysis, including corporate social responsibility (CSR) reports and management reports.FindingsThe paper provides empirical insights into how multiple drivers through institutional competing logic are brought about influencing the shift to more sustainable business models. The results show that retail chains in both countries implement their sustainability based on triple environmental-legal-financial drivers. However, different types of retail chains–namely premium retailers, typical retailers and discounters–implement their sustainability discourse differently.Research limitations/implicationsBecause of the chosen research approach, the results may lack generalisability. Therefore, researchers are encouraged to test the proposed propositions further.Social implicationsInterestingly, retailers “shift” their responsibility to the consumers rather than encourage themselves to make more sustainable choices. The authors observe a more passive and responsive role of retailing chains because of the inherent trade-off between revenue growth and sustainable consumption.Originality/valueThe original contribution lies in exploring how retail chains adapt institutional competing logic and are influenced by multiple drivers when implementing their sustainability activities. In addition, the authors propose a conceptual model for retailers' sustainability management, as well as formulate three research propositions.

In the ever-changing world information and communication technology becomes increasingly important. The paper discloses application of information and communication technologies for performance measurement and its impact for systems functionality. Research is based on analytical methodology and systemic analysis of comparable theoretical and empirical studies. A quantitative analysis of the data was also used in this paper.The main result of this study is fixed relationship between performance measurement systems functionality and Internet related technologies application level in Lithuanian companies. Following the quantitative analysis, when assessing the performance measurement systems and application of Internet related technologies in business, it was found that in Lithuania, however, during this period most companies are included in the intermediate group, which seek to use the growing number of Internet related technologies, thus achieving higher performance evaluation of the system. Peculiarities of information and communication technology based business.Information and communication technology is conceptualized in academic literature differently. Most studies based on this direction were conducted by states, the Internet economy pertains to all economic activities using electronic networks as a medium for commerce or those activities involved in both building the networks linked to the Internet and the purchase of application services such as the provision of enabling hardware and software and network equipment for Web-based/online retail and shopping malls (or "e-malls"). In the European e-Business Report (2008) states that information and communication technology includes networks, computers, other data processing and transmitting equipment, and software. The application of ICT in business processes leads to e-business.Porter (1982) was of the opinion that the main tool for understanding the impact of information and communication technology to companies and competitive advantages in the formation of a value-added chain, is sequence of steps in which the goods are created and made available to clients. A special feature of information technology is the ability to associate one action with others, and all value-added chain in the operational data, both internally and to outside suppliers, channels and customers to the participants (Gatautis, 2002).Found that the company creates value for customers by offering new products, services and ideas to reduce costs to manage the risk. Thus, it can be seen that the value creation process involving three dimensions: organization, customers and goods (and services). Information and communication technologies bring added value to consumers. The reduction in costs to companies, ping goods, in addition, the buyer also simplifies product search, ordering and receiving processes (Clegg, Icasati-Johanson, Bennett, 2002;Pautasso & Alonso, 2004). Business, applying more and more information and communications technology, covers a wider area, more traditional business prod...

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