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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...

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...

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 ...

This article provides a comprehensive analysis of the impact of digital transformation on the system of international management, which is undergoing fundamental changes under the pressure of globalization, rapid technol...

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...

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...

The article examines the state and dynamics of academic freedom in the context of contemporary global challenges. The existing methodological toolkit for assessing university freedoms is analyzed, specifically the Academ...

This article presents a comprehensive study of the current state, requirements, and development prospects of the data analyst and data scientist professions in the context of digital economic transformation and dynamic c...

The article analyzes current trends in the implementation of artificial intelligence (AI) technologies in manufacturing in the European Union. It is established that since 2018, the EU has evolved from the formation of b...

INTRODUCTION. In the modern media space, the auditory channel is increasingly being replaced by the visual-text channel, and the kinesthetic component is being reduced. This changes the addressee’s cognitive and commun...

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 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...

Este artículo procura dar muestras del desarrollo del sermón de Córdoba (Argentina), siglos XVII al XIX, principalmente jesuita, para mostrar la historicidad de los procedimientos retóricos y las características de ...

This article concludes the author's research on the state's influence on industry through targeted political instruments and institutional frameworks. The first two parts of the study demonstrated the effects of industri...

Materias / palabras clave: auditing, financial management, fiscal law, public management, governance, digital transformation; Social Sciences: Commerce: Business: Accounting. Bookkeeping