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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 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 purpose of the study is to provide a scientific rationale and develop an institutional and methodological model of tax compliance as an instrument for integrating accounting systems, tax reporting, and public financi...