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Materias / palabras clave: Accounting; Contabilidad; Information systems; Sistemas de información

Materias / palabras clave: Social Sciences: Commerce: Business: Accounting. Bookkeeping

The article elaborates on current practices involved in the implementation of management accounting in the management control system at enterprise level, with outlining its prospective areas. The research theme is topica...

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...

The article contains results of a statistical study of water resource accounting in Ukraine in the conditions of martial law. The regulatory framework of water use is shown: constitutional principles and provisions of th...

Family farming systems are widespread in tropical cocoa production, supporting rural livelihoods while providing ecosystem services such as carbon storage and soil protection. However, farm structure and crop diversity a...

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 mode of teaching and learning had been drastically changed over the decades. Therefore, one approach might not fit into all scenarios. Collaborative learning promotes collaboration between the students in completing ...

The article reveals the impact of digital transformation on the efficiency of management of financial and operational risks, and on the resilience of the Ukrainian banking system. It is substantiated that the digital tra...

This paper concentrates on the current trend in companies reporting concerning the publication of a satellite report on CSR and the possibilities of its inclusion into XBRL system as one of the principal issues decisive ...

Listed firms have been reported by regulators to be tangled in financial scandals that have made the quality of their financial reports doubtful due to inadequate control systems of risk assessment, monitoring, informati...

In this paper, a near-field integrated sensing and communication (ISAC) using a multi-waveguide pinching antenna system (PASS) is proposed, where discrete radiating particles are flexibly clamped along multiple dielectri...

The article contains a feasibility analysis of using big data of payment systems for building forecasting models for the dynamics of consumer demand as a core factor of the retail turnover. The relevance of this research...

Advanced systems for governance of big objects are inconceivable without information support based on innovative technologies. The country-level governance, with policy setting for various spheres of the societal activit...

The article provides a characterization of the current performance of the sustainability reporting in the Ukrainian business sector and outlines the features specific to its implementation by domestic business entities. ...

The purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems. The analysis encompassed six companies from Aus...

This paper analyzes the statistical toolkit of Eurostat for collecting and processing data on the implementation of Artificial Intelligence (AI) in enterprises across European Union (EU) countries. The study defines the ...

Heart rate (HR) is a practical indicator of physiological load and arousal, yet its shot by shot relationship with tennis performance remains insufficiently characterized. We quantified associations between HR and stroke...

ObjectiveTo initially understand the current status of awareness and consumption behavior of prepared dish consumers， and to provide data support for the food safety risk assessment of prepared dishes.MethodsA question...

The purpose of the article is to substantiate the role and determine the significance of controlling as an effective tool for managing entrepreneurial activities in the context of implementing the principles of corporate...

Selected aspects of methodological developments in socio-economic research are addressed from a conceptual perspective, with outlining the areas of transformations in methodology, and illustrating the feasibilities of it...

The EU's Chemicals Strategy for Sustainability aims to incorporate environmental risk of combined exposure, stemming from unintentional chemical mixtures in the environment, into regulatory risk assessments. Within the E...

The article substantiates the need to modernize customs statistics of Ukraine as a key tool for forming foreign economic policy and ensuring international comparability of data in the context of European integration. The...

The article is devoted to the issue of economic justification for management decisions on tax planning at Ukrainian enterprises. The research objective is to elaborate an approach to comparative analysis of tax alternati...