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The rapid digitalization of financial systems has amplified exposure to cyber risks, posing substantial threats to institutional performance and systemic stability. This study investigates how Cyber Risk Management (CRM)...

Type of the article: Research Article AbstractThis study examines the state of digital marketing management among small and medium-sized enterprises (SMEs) in Ukraine under conditions of prolonged economic instability a...

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 ...

In this article, we examine the role of financial assets as a key instrument for improving enterprise management efficiency, with a particular focus on marketing activities under the conditions of globalization, digital ...

Abstract Expediting the construction of the new energy systems is crucial to achieving an energy transition, decreasing carbon dioxide emissions, and alleviating global warming. Utilizing Chinese province panel data from...

The present article examines four interrelated elements of the economy: namely, markets, labour, production, and distribution. These elements thus function as principles and laws. This approach is predicated on the premi...

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 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...

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 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 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...

Artificial intelligence (AI), machine learning (ML), and advanced computing techniques are now central to the digital transformation journey, reshaping industries, academia, and society. This special issue of the Journal...

In the context of the rapid evolution of digital finance, artificial intelligence (AI) models are deeply integrated into critical business processes such as risk assessment, asset pricing, and anti-fraud. The resultant l...

Abstract The purpose of this study is to provide a more comprehensive and updated analysis of how green finance enabled by financial technology (Fintech) and digital innovation, contributes to sustainability in economic ...

Accountability is a cornerstone of good governance, particularly in the era of fiscal decentralization. Despite ongoing reforms, many Indonesian provinces continue to face challenges related to limited transparency, heav...

This research examines how Financial Technology (FinTech) and accounting efficiency affect the performance of the supply chain in the Nigerian logistics industry. Using annual time-series data between 2000 and 2024, the ...

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...

IntroductionThe integration of tuberculosis (TB) preventive treatment (TPT) into HIV services through electronic health records (EHR) can improve outcomes by enhancing care coordination, reducing redundancies, and suppor...

Type of the article: Research Article AbstractThe freelance economy opens new ways for direct interaction between freelancers and customers without intermediaries. This study aims to systematize the forms of the freelan...

BackgroundE-budgeting is expected to improve transparency, traceability, plan–budget consistency, and accountability in local public financial management. However, in mandatory-use settings, formal system use does not ...

Blockchain technology in higher education institutions (HEIs) can revolutionize academic administration by improving data security, increasing transparency, and boosting operational efficiency. However, blockchain adopti...

Abstract Background Tuberculosis remains a major public health challenge in Somalia, where a fragile health system and reliance on private providers complicate care. Although Public-Private Partnerships are globally reco...

The aim of the article is to determine the institutional foundations for the formation of the state aid statistics system to support the implementation of research projects and innovations by business entities in the EU,...

The article elucidates the status and prospects of protecting real estate of educational institutions at the regional level under martial law. The article provides a comprehensive definition of the legal mechanisms for e...