Chas Jiao is a PhD candidate in Accounting at the University of Auckland Business School, having commenced his doctoral studies in March 2025, supported by the University of Auckland doctoral scholarship. His research examines how digital transformation, particularly AI, reshapes the management accounting ecosystem and management control systems. Moving beyond firm-level analysis, his work conceptualizes management accounting as an interconnected ecosystem in which data, information, knowledge, and wisdom flow across organizational roles and institutional boundaries.