This paper examines issues that focus on the importance of accounting data generated knowledge information and its role in modern business. The cognitive aspect of this research reflects the ability of companies and its employees to apply knowledge for managerial purposes using accounting data.

Karagiorgos, A., Lazos, G., Stavropoulos, A., Karagiorgou, D. and Valkani, F. (2022), "Information system assisted knowledge accounting and cognitive managerial implications", EuroMed Journal of Business, Vol. ahead-of-print No. ahead-of-print. -10-2021-0162


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