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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 ...

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 ...

The article elaborates on peculiar features of the operation of the professional pre-higher education in EU countries. As the relevance of this study stems from intensive processes of integration of the Ukrainian educati...

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...

The Graduate Tracer Survey carefully analyzes career paths, professional experiences, and insights of alumni to inform strategic institutional improvements.  Grounded in the Human Capital Theory (Becker, 1964) and Super...

The article elaborates on an uncommon but disregarded theme. It touches upon issues of implementing the principle of profession skepticism in the auditing practice and related cognitive risks. Professional skepticism is ...

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...

Between the end of the 14th century and the beginning of the 15th century, the Republic of Florence was almost constantly engaged in war. As a result, public debt in a short time increased from 1 million to 3 million flo...

The study aims to identify effective and innovative methods of developing communicative competence in students studying Ukrainian and English for professional purposes. The research methodology included experimental trai...

This article presents a comprehensive study of the current state, requirements, and development prospects of the data analyst and data scientist professions in the context of digital economic transformation and dynamic c...

This study seeks to enhance lead conversion for online professional education providers by using supervised machine learning algorithms for lead conversion targeting and lead scoring, including Logistic Regression, K-Nea...

The author explores the causes giving rise to a phenomenon of the recurrence, over the latest three years (2022–2024), of the drawbacks in audit entities’ practices regularly revealed by the external audit quality co...

Background. Since 2011, the Health Professions Council of South Africa has required all specialist trainees to complete a Master of Medicine (MMed) research report, a requirement intended to strengthen the production of ...

Executive summary/Abstract Background In the field of terrorism research, the violent radicalisation of individuals towards perpetrating acts of terror has been the subject of academic enquiry for some time. One core foc...

This study examines how Activity-Based Learning (ABL) relates to competencies for a knowledge-based economy (KBE) and addresses limited evidence from non-Western higher education contexts. A cross-sectional survey of 481...

Internal auditing is increasingly recognized as a vital mechanism for fostering transparency and accountability within the public sector, particularly in emerging economies like Vietnam. However, the rapid onset of digit...

Shuichi Hamasaka,1,2 Kaoru Kyota,3 Satoko Mizohata,3 Keiko Tsukasaki3 1Division of Health Sciences, Graduate School of Medical Sciences, Kanazawa University, Kanazawa, Ishikawa, Japan; 2Department of Clinical Engineering...

The paper analyzes the process of implementing IPSAS 23 “Revenue from Non-Exchange Transactions” in the Romanian public sector, focusing on the city halls in the Jiu Valley region. The research aims to identify the...

Aim: To evaluate the impact of nurses' teamwork attitudes on their job performance. Method: A descriptive, correlational quantitative research design was employed. The sample consisted of 350 nurses who worked at a city ...

Background: The transition from arithmetic to algebra remains a persistent challenge in early mathematics education. While structural awareness is widely recognised as foundational to this shift, the developmental mecha...

This conceptual paper explores the theoretical framework surrounding the relationship between teacher competency and job performance in universities in Henan Province, China. Drawing on Spencer's competency model, the pa...

The Ukrainian Ministry of Finance has recently intensified efforts in attempting to amend, once again, the legal regulation of auditing in Ukraine. Many amendments to the Law of Ukraine on Audit of Financial Reporting an...

The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforc...

Anticipating labour supply and demand remains relevant due to significant transformations in the labor market caused by socio-economic, demographic, and technological factors. In addition, infrastructure destruction, job...