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This study investigates the nexus between Environmental, Social, and Governance (ESG) activities and firm value within the specific context of Vietnam, an emerging market, moving beyond a simplistic direct linkage to asc...

Contemporary economic trends have underscored the critical role of small businesses, whose development is considered essential to a country's overall economic progress. Reflecting this recognition, the Government of Geor...

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...

In conditions of rapid change, the strategic stability of agricultural enterprises and the ability to innovate are key factors in ensuring regional economic stability and food security. The purpose of the article is to s...

The article examines threats to the financial and innovative security of hospitality enterprises at the micro and macro levels. The relevance of the topic is due to the fact that the functioning of enterprises in this se...

The increasing complexity of global financial systems has necessitated the adoption of more efficient and transparent mechanisms for combating money laundering (AML). Blockchain technology, with its decentralized, immuta...

Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge. Recurring financial irregularit...

The article examines the impact of time management on the financial and motivational performance of an enterprise in a turbulent external environment. The relevance of the topic is due to the fact that modern enterprises...

The relevance of this study is driven by the rapid digitalisation of payment systems and the growing exposure of the financial system to cyber, operational, and AML/CFT-related risks, intensified by the expansion of non-...

The transformation of Ukraine’s financial ecosystem has become a defining process in the country’s adaptation to the turbulent geopolitical, economic, and technological environment of recent years. The study aims to ...

During 2020–2024, developing countries faced global financial turbulence caused by a cascade of exogenous shocks (COVID-19 pandemic, geopolitical crises, inflationary pressure), leading to a significant deterioration i...

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...