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Subjects / keywords: Social Sciences: Commerce: Business: Accounting. Bookkeeping

Subjects / keywords: accounting, finance; Social Sciences: Commerce: Business: Accounting. Bookkeeping

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 ...

First, it is essential to recognize that new technologies are not a magic bullet on their own. While they offer great opportunities, they also pose ethical challenges that must be addressed responsibly. Privacy, confiden...

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...

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...

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...

Fil: Bruschi, María Cristina. Universidad Nacional de Quilmes; Argentina. En el siguiente trabajo presentamos los resultados de la investigación realizada sobre un grupo de directivos, docentes, tutores y estudiantes d...

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 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 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...

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...

On the basis of deductive considerations applying professional judgement, the article focuses on the additional value of accounting information that can be given to the users of fi nancial statements by a properly prepar...

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...

Abstract Background Financial incentives for chief executive officers (CEOs) are thought to motivate them to lead their company toward achieving important business objectives. Based on the Rousseau et al. (2019) protocol...

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...

Background: Postpartum haemorrhage (PPH) is the leading cause of global maternal deaths, accounting for 30-50% of maternal deaths in sub-Saharan Africa. Most PPH-related deaths are preventable with timely detection and i...

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...

One of the fundamental aspects of professional football is competition, which not only captivates fans but also drives its economic success. Money undeniably plays a significant role in determining sports outcomes, as cl...

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...

Considerando que os estudos sobre a relação profissional de saúde e cliente contribuíram para o surgimento da proposta do modelo humanizado de atendimento, esta pesquisa investigou os possíveis sentimentos de fisiot...