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El presente trabajo de Investigación relacionado con el tema del flagelo de la corrupción, ha sido realizado en razón de percibir claramente que en el Estado de Oaxaca (México), existe un vacío jurídico e instituci...

La contaduría Pública enfrenta grandes retos y desafíos concernientes al siglo XXI, en los que se hace necesario abordar desde la ética del contador aspectos tales como; el desarrollo ambiental, la articulación con ...

Los servicios y desarrollos tecnológicos en todos los sectores económicos, al igual que la actualidad social, educativa, ambiental y agropecuaria en el mundo, constituyen oportunidades para que los contadores públicos...

Materias / palabras clave: Contabilidad; Normas; Accounting; Standards

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...

Abstract Background Climate change has caused more frequent and severe extreme weather events, threatening health system resilience worldwide. In April and May 2024, Kenya experienced unprecedented extensive floods with ...

The paper explores and isolates factors related to the role of technology during strategy implementation in the public sector. In pursuit of the objective, the actor-network theory (ANT) is used to explore the relationsh...

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...

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 paper analyzes the process of implementing IPSAS 23 “Revenue from Non-Exchange Transactions” in the Romanian public sector, focusing on the city halls in the Jiu Valley region. The research aims to identify 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 ...

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 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...

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 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. ...

Abstract Expectations for the industrialization of cultured meat are growing due to the increasing support from various sectors, such as the food industry, animal welfare organizations, and consumers, particularly vegeta...

Abstract. The evaluation of forecast accuracy is one of the key instruments for assessing the reliability and practical value of analytical models applied by various institutions in the field of macroeconomic forecasting...

The formation of household savings is a key prerequisite for sustainable economic development and investment recovery in Ukraine. This article explores the role of credit unions as specific non-banking financial institut...

The study aims to comprehensively analyze existing literature to derive insights into the determinants of Subjective Well-being (SWB) among migrants and identify underexplored areas within the research landscape, proposi...

Artificial Intelligence (AI) is playing an increasingly pivotal role in driving innovation and promoting sustainable development across various sectors amid the ongoing wave of industrial revolutions. However, the existi...

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 is devoted to the topical issues of state support for scientific, technical and innovative activities in order to create a favorable environment for the development and implementation of new technologies and ...

The rising cost of healthcare in Asian countries has become a matter of concern, reflecting an extensive influence of socioeconomic factors. This study highlighted that the financial burden on healthcare systems is cruci...

The impact of digital divide on the economic development of Ukrainian regions in the conditions of war was explored using principal component analysis and Cobb-Douglas production function. The importance of this study is...