Corporate governance implications of disruptive technology: An overview

This position paper introduces the special issue on “Innovative Governance and Sustainable Pathways in a Disruptive Environment”. The paper develops a framework to review the state of the art in disruptive technology and innovations (DTIs). Then the paper reviews the common characteristics of DTIs, and their implications for the principles and design of corporate governance and accounting mechanisms at the organisational level. Following on from that, the paper identifies the defining features of emergent DTI-related structural models that shape the demand for and changes to corporate governance and accounting mechanisms. The contributions of the three papers in the special issue are discussed. The paper concludes by proposing several research themes for future research on designing more innovative and sustainable governance systems, drawing on multidisciplinary theoretical and methodological perspectives. This complements calls for future research in accounting in our special-issue papers.