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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...

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...

Studies assessing marine physical stock accounts compliant with the globally adopted System of Environmental-Economic Accounting - Ecosystem Accounting are limited. These studies typically focus on ecosystems easy to map...

Plant-scale industrial carbon accounting is critical for developing targeted emission-reduction policies. However, most assessments of carbon-intensive sectors rely on aggregate statistics, which obscure significant hete...

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 ...

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...

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...

The article develops a methodological toolkit for assessing the financial condition of a territorial community as an information basis for implementing risk-based control of local budgets. The relevance of the study stem...

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...

This study examines the timeliness of mandatory pre-adoption (Staff Accounting Bulletin [SAB] 74) disclosures related to the new revenue recognition standard, ASC 606. It aims to understand managerial incentives that aff...