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The article explores the strategic role of accounting and financial support within modern enterprise decision-making systems. It examines how accounting has evolved from a transactional function into a core analytical an...

Hundreds of thousands of companies all over the world use computers, with different software products and other useful applications. Nowadays, businesses need these modern tools. In the current digital economy, where ...

This article discusses the critical paradigm in accounting research. Accounting can be included in the critical paradigm. Critical paradigm offers a holistic approach and avoid deterministic and reductionistic thinking. ...

The development of information technologies over the last decade has significantly influenced approaches to business, forces companies to review management methods, and actively implement an effective policy of business ...

The development of a circular economy is an important task for socially responsible politicians, scientists and businesses. Despite growing interest in this concept over the past decade, the implementation of circular bu...

The article contains results of a statistical study of water resource accounting in Ukraine in the conditions of martial law. The regulatory framework of water use is shown: constitutional principles and provisions of th...

The article elaborates on current practices involved in the implementation of management accounting in the management control system at enterprise level, with outlining its prospective areas. The research theme is topica...

This study investigates firm attributes, accounting regulations and financial reporting quality of non-financial firms in Nigeria. The study adopted an ex-post facto research design; with population of thirty-three (33) ...

The article examines the role of statistical accounting and classification of water resources in ensuring sustainable development, environmental balance, and economic security. Water is not only a fundamental component o...

In Polish hospitals there are clear standards for cost accounting which can be used to report information on costs and to correctly price health care services. Medical activities of hospitals are very diverse because of ...

The digitalization of accounting processes offers significant benefits, including increased efficiency and reduced errors in accounting data. However, the successful implementation of new and modernization of existing co...

Slow current modernization reforms in the economic sector have significantly weakened the competitiveness of enterprises in EU; therefore, there is a great need for new tools in the managerial decision-making process. In...

Abstract This study aims to examine the impact of forensic accounting services on reducing money laundering. Its originality lies in its exploration of the effects of each of the four forensic accounting services individ...

Our paper focuses on investment subsidies and the impact of accounting methods on financial ratios. Accounting for investment subsidies in Czechia is subject to national legislation and international accounting standards...

This research examines how Financial Technology (FinTech) and accounting efficiency affect the performance of the supply chain in the Nigerian logistics industry. Using annual time-series data between 2000 and 2024, the ...

This study aims to determine whether the Civic Community Learning model that uses the Citizenship Economics approach, which can improve the acquisition of learning outcomes and student learning activities in the Advanced...

Studies assessing marine physical stock accounts compliant with the globally adopted System of Environmental-Economic Accounting - Ecosystem Accounting are limited. These studies typically focus on ecosystems easy to map...

The article examines the role of outsourcing in accounting and taxation as an effective tool for optimizing the costs of enterprises in the context of anti-crisis management. An assessment of the state of outsourcing com...

Plant-scale industrial carbon accounting is critical for developing targeted emission-reduction policies. However, most assessments of carbon-intensive sectors rely on aggregate statistics, which obscure significant hete...

The article introduces religion as a source of Muslim ethics and shows how it is shaping the system of Islamic accounting and the ethical behaviour of Muslim accountants. Cultural differences are an increasingly importan...

Over the past few decades, digital transformation has reshaped the accounting profession. Against this backdrop, this paper examines the evolving role of professional accountants in an era marked by accelerated adoption ...

This article studies the accounting and analysis of accounts receivable, particularly trade credit, as a key financial management tool within the global competitive environment. The authors explore theoretical and practi...

The relevance of the study is driven by the need to identify ways to replenish the state budget and to establish an effective tax rate for virtual assets in Ukraine in the context of the digital transformation of the eco...

Artificial intelligence (AI) is increasingly integrated into accounting, automating tasks such as data processing, risk assessment and financial reporting. While AI offers efficiency gains, it raises ethical and data pri...