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Accounting information systems are mainly rule-based, and data are usually available and well-structured. However, many accounting systems are yet to catch up with current technological developments. Thus, artificial intelligence (AI) in financial accounting is often applied only in pilot projects. Using AI-based forecasts in accounting enables proactive management and detailed analysis. However, thus far, there is little knowledge about which prediction models have already been evaluated for accounting problems. Given this lack of research, our study aims to summarize existing findings on how AI is used for forecasting purposes in financial accounting. Therefore, the authors aim to provide a comprehensive overview and agenda for future researchers to gain more generalizable knowledge.

The authors identify existing research on AI-based forecasting in financial accounting by conducting a systematic literature review. For this purpose, the authors used Scopus and Web of Science as scientific databases. The data collection resulted in a final sample size of 47 studies. These studies were analyzed regarding their forecasting purpose, sample size, period and applied machine learning algorithms.

The authors identified three application areas and presented details regarding the accuracy and AI methods used. Our findings show that sociotechnical and generalizable knowledge is still missing. Therefore, the authors also develop an open research agenda that future researchers can address to enable the more frequent and efficient use of AI-based forecasts in financial accounting.

Owing to the rapid development of AI algorithms, our results can only provide an overview of the current state of research. Therefore, it is likely that new AI algorithms will be applied, which have not yet been covered in existing research. However, interested researchers can use our findings and future research agenda to develop this field further.

Given the high relevance of AI in financial accounting, our results have several implications and potential benefits for practitioners. First, the authors provide an overview of AI algorithms used in different accounting use cases. Based on this overview, companies can evaluate the AI algorithms that are most suitable for their practical needs. Second, practitioners can use our results as a benchmark of what prediction accuracy is achievable and should strive for. Finally, our study identified several blind spots in the research, such as ensuring employee acceptance of machine learning algorithms in companies. However, companies should consider this to implement AI in financial accounting successfully.

To the best of our knowledge, no study has yet been conducted that provided a comprehensive overview of AI-based forecasting in financial accounting. Given the high potential of AI in accounting, the authors aimed to bridge this research gap. Moreover, our cross-application view provides general insights into the superiority of specific algorithms.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This paper aims to challenge the assumption that brands of everyday products have only used lifestyle marketing in the past 30 years by conducting the first case study of the marketing practices of the Swedish toothpaste brand Stomatol (1910–1940). Through visual social semiotic analysis, it explores how the brand was a pioneer in lifestyle marketing, using discourses of modernity, beauty and the Swedish “way of life” to sell its toothpaste.

Two hundred Stomatol advertisements were collected from the Swedish Historical Newspaper Archive and analysed using visual social semiotics. The analysis considers how the idea of a cultural Swedishness centred around modernity and beauty developed between 1910 and 1940, and how both linguistic and semiotic resources were used to make these claims seem credible.

At a time when its main adversaries were capitalising upon science in their advertisements to construct authority and credibility, Stomatol instead targeted lifestyle. Modernity, beauty and the Swedish “way of life” were central themes of their marketing campaigns, yet the way these themes were articulated varied between 1910 and 1940 in accordance with changing popular discourse. This made Stomatol more competitive than other toothpaste brands because it was able to sell an experience rather than a product, turning it into Sweden’s most popular toothpaste.

This paper demonstrates the importance of case studies to challenge the assumption that toothpaste brands have only used lifestyle marketing in the past 30 years (a claim based on Anglocentrism). It also showcases the need to further investigate non-Anglo countries when conducting research into lifestyle marketing to build a more nuanced perspective on its origins and the supposed novelty of (largely) US practices. Thus, Stomatol makes an important case for Sweden as a trailblazer in lifestyle marketing.