This paper discusses the application of digital information management tools in the context of financial control. In Bulgaria, such research is innovative as it is the first time that digital transformation in crucial financial control institutions,...
To expand financial knowledge and promote the socioeconomic sustainability of agricultural production systems, this work applied financial instruments to small-scale irrigated crops, making use of agricultural projects from the Bom Sucesso/Santa Cruz...
This paper focuses on quantifying the economic and financial viability of NB-IoT and LoRaWAN technologies, two low-power wide-area network (LPWAN) technologies with unique characteristics that make them suitable for IoT applications. The purpose of t...
This paper aims to provide pig farmers with the necessary information to guide strategic decisions through the development of a tool that allows them to calculate and control their production costs. A financial ratio analysis can be used as a startin...
In the frame of complex systems research, methods used to quantitatively analyze specific dynamic phenomena are often used to analyze phenomena from other disciplines on the grounds that are governed by similar dynamics. Technical analysis is conside...
Through this editorial, the author aims to present the main landmarks related to the scientific contributions that can be found in the special issue dedicated to the topic “Audit and Financial Control Tools Aimed at Ensuring the Sustainable Performan...
This paper is devoted to the resolution of the problem of risk management in a high-risk market environment. The goal of this paper was to study the experience of and prospects for the use of responsible innovations as tools for managing the financia...
In the context of the growing urgency of sustainable industrial transformation under global climate goals, this study examines how digitalization enables and amplifies industrial low-carbon transition through the synergistic interaction of policy too...
This study examines some of the documentation tools and techniques that forensic accountants, internal auditors, external auditors, and others can use to document accounting and financial reporting systems under investigation. While prior research ha...
This paper examines the challenges surrounding sustainable human resources management (HRM), particularly in the context of budget constraints that often lead to the reduction of employee development investments. Our research focuses on developing a...
The need for modern infrastructure as a prerequisite for sustainable development, poverty alleviation, and improvement of the quality of life of the population is a global problem that requires searching for and attracting large amounts of long-term...
The tax system reform is a part of Slovakia’s comprehensive tax and levies reform. The reform should contribute to improving and making public finances more efficient. Its implementation into practice, however, is problematic due to attitudes a...
Buildings account for a significant share of global energy consumption and carbon emissions, making deep renovations essential for climate mitigation. Renovation passports (RPs) are an emerging concept still in the early stages of development, design...
In recent years, the scientific interest for the economic and landscape impact of wind farms has increased. This paper presents a useful GIS tool that allows for helping policymakers and investors to identify promising areas for wind power generation...
This study explores the potential synergy between Islamic finance and financial technology (fintech). This synergy may prove to be a strong civilizational tool to help in the propagation of the Islamic finance principles as long as it is done right....
Debate persists over whether classical econometric or modern machine learning (ML) approaches provide superior forecasts for volatile monthly price series. Despite extensive research, no systematic cross-domain comparison exists to guide model select...
Due to the lack of a tool assessing the effectiveness of Financial Education Programs (FEP) imparted by the financial institutions (FI) in Ecuador by mandate, this research proposes and validates a scale to evaluate the Financial Literacy (FL) level...
The article presents a broad and exhaustive approach to financial auditing studies, as well as their current state in academic research. Its main objective is to examine practices in the face of existing challenges. Financial auditing is strongly inf...
The purpose of this article is to analyze the trends in the development of the financial sector, as well as the digital technologies used in this area, to identify the fundamental drivers for improving the ecosystem of the financial sector of the eco...
This paper demonstrates the use of an Excel-based tool called the “Electric Vehicle-Charging Infrastructure Financial Analysis Spreadsheet Tool”, or “EVCI-FAST”, developed to analyze public–private partnership approaches...
Predicting financial distress is one of the most well-known issues in corporate finance. Investors and other stakeholders often use prediction models as relevant tools for identifying weaknesses to eliminate potential threats to business partners. Th...
Non-profit organizations (NPOs) play an important role in society. Nowadays, many companies apply the phenomenon—corporate social responsibility (CSR) which supports sustainable development and cooperation between the for-profit and non-profit sector...
In relation to organizational performance measurement, there is a growing concern about the creation of value for people, society and the environment. The traditional corporate reporting does not adequately satisfy the information needs of stakeholde...
Financial sustainability is a crucial challenge for higher education institutions due to various challenges and constraints. This necessitates determining their investment priorities accurately based on multiple criteria to ensure a sustainable incom...
Cryptocurrencies are a new form of digital asset that operate through blockchain technology and whose purpose is to be used as a means of exchange. Some, such as bitcoin, have become globally recognized in recent years, but the uncertainty surroundin...
Initially designed as an automated ledger tool, Excel swiftly evolved into a data analytics platform for financial analysts to execute intricate financial analyses. Excel is so commonplace in the financial industry that many do not even consider it a...
1 March 2021
The article develops economic and mathematical models as a tool for conducting factor financial analysis of the prospects for the development of an industrial enterprise. The functioning of the developed economic and mathematical models is based on t...
18 October 2021
Financial inclusion is strongly differentiated by age groups and countries and the pandemic has highlighted the increased gaps and inequalities but also the weaknesses of the system, in terms of flexibility, access and facilities of the customer-bank...
The article deals with current issues of finance and investment planning with a selective focus on financial decision-making processes using sophisticated software tools. The article has a special significance in this period when it is necessary to r...
Financial literacy, defined as the set of knowledge, skills, and attitudes that enable individuals to make informed economic decisions and manage resources efficiently, is fundamental for social inclusion and the reduction of inequalities. This study...
The steady growing of online financial services due to the vanishing of on-site banking offers is changing the socio-economic framework individuals make financial decisions in. Financial literacy as an essential part of basic education is therefore a...
Purpose: The central research question of the study is how objective financial knowledge and subjective financial confidence interact and relate to digital financial behavior and the use of FinTech tools. By examining both objective knowledge refers...
This research will examine the impact of the adoption of financial technology on conventional banks’ financial performances. The research will place emphasis on the listed commercial banks at Amman Stock Exchange—ASE, using financial data...
This research evaluates the effectiveness of traditional models in predicting movements in the Moroccan financial market, with a focus on the MASI and MASI ESG indices. As environmental, social, and governance (ESG) criteria gain prominence in financ...
As an integral part of financial inclusion, adequate and correct financial knowledge provides individuals with tools to achieve better financial performance throughout their lives. Financial knowledge also contributes to agents exhibiting financial b...
This paper analyses the impact of Financial Fair Play (FFP) on clubs’ finances and on the relationship between them and clubs’ sporting outcomes in the Spanish league. To this end, financial ratios and accounting variables obtained from t...
Green infrastructure (GI) has increasingly gained popularity for achieving adaptation and mitigation goals associated with climate change and extreme weather events. To continue implementing GI, financial tools are needed for upfront project capital...
Multidimensional enterprise performance characteristics (enterprise operational data, financial transactions records) are stored in the company’s database (warehouse), and their volume and variety are huge. Financial transaction data are direct...
The influence of real estate on finance and the whole economy has captured significant attention, especially since the aftermath of the Great Recession, because of the potential of this sector to destabilize markets. This paper explores the other way...
At the global level and in particular the European level, challenges related to climate change and the transition to green transactions have created an imperative where identifying or developing innovative financial instruments, appropriate for these...
This research article investigates the synergies between artificial intelligence (AI), digital transformation (DT), and financial reporting systems within the business context. The central theme explores how organizations enhance their decision-makin...
Financial innovation, green investments, or climate change are changing insurers’ business ecosystems, impacting their business behaviour and financial vulnerability. Supervisors and other stakeholders are interested in identifying the path tow...
In recent decades, experts from all around the world have been increasingly interested in illegal conduct and corruption in financial organizations. Utilizing the illegal and corruption hypothesis, we investigate the core traits and trends of this ph...
The growth of financial literacy is significant nowadays. Because of this, more people are becoming increasingly responsible in their financial planning, investments, and living expenses. In developing new technology, it is necessary to know the tech...
The hypothesis that people with more financial literacy make better financial decisions and show positive financial behaviors is crucial for more than one stakeholder. A weak connection between financial literacy and financial behaviors jeopardizes t...
Given the ubiquity of sustainability, the study attempts to develop and validate measurement constructs for financial inclusion. Further, it empirically examines the statistical relationship between validated constructs of financial inclusion and fin...
Flip teaching (FT) is a methodology with a significant impact on the educational innovation trend that encourages active learning and facilitates the learning of students. The main objective of this study is to measure the impact of flip teaching on...
Accommodation tax represents an increasingly important fiscal instrument for financing tourism development and destination management organizations (DMOs). This paper examines the structure, distribution, and utilization of accommodation tax revenues...
This study aimed to develop a credit risk index to classify coffee producers according to socioeconomic, agronomic, and financial performance variables, with the purpose of strengthening financial inclusion. We combined qualitative and quantitative m...
The aim of this essay is to provide an overview of the Financial Stability Board’s (FSB) mandate and tools to safeguard financial stability and reduce systemic risks based on the methodological perspective of a legal analysis. It examines some of the...
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