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This study examines the role of trust as an institutional factor shaping economic security and argues that the institutionalization of trust creates essential preconditions for the predictability of economic processes, t...

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-...

This study aims to resolve the inconsistency in empirical literature on the nexus between financial development (FD) and renewable energy consumption (REC) by testing the hypothesis that human capital (HC) plays a crucia...

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...

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...

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...

The article explores the theoretical, methodological, and applied principles of formation and implementation of state policy to ensure the financial sustainability of the health care system in indeterminate conditions. T...

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...

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...

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

This study examines the effects of capital employed efficiency (CEE) and human capital efficiency (HCE), two key components of intellectual capital operationalized through Pulic’s Value Added Intellectual Coefficient (...

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 digitalization of the global economy has emerged as a defining trend of the 21st century, fundamentally reshaping monetary systems and financial interactions. In Ukraine, this process has catalyzed a shift from tradi...

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...