Latest articles

31
Dec
2025

Digital Skills of Professional Accountants: Insights from the Literature Review

Journal of Accounting and Auditing: Research & Practice
Professional accountants need to possess a range of skills, including appropriate digital skills, to perform their roles and responsibilities effectively. Considering the growing impact of digital technology on accounting and the need for further research related to the digital skills of professional accountants, this paper…
23
Dec
2025

Demographic Change and Pension Reform in Ukraine: An OLG Simulation Analysis

Journal of Eastern Europe Research in Business and Economics
The current level of pension provision in Ukraine does not allow a decent life for citizens in retirement. Most of the problems in this area are related to the lack of a scientifically sound social development strategy as a guide for the development of legislation.…
19
Dec
2025

Data-Driven Learning Path Generation from Job Postings Using Bayesian Networks with Mutual Information and NO TEARS Structure Learning

Communications of the IBIMA
In the context of a rapidly changing labor market, determining the skills demanded by employers and supporting learners in acquiring them effectively presents a considerable challenge. Within the framework of the ENTEEF (Fostering Entrepreneurship through Freelancing) project, this paper proposes an approach based on data-driven…
28
Nov
2025

IoT-Driven AgroTech Solutions for Sustainable Community Development: Case Study Integrating Solar Power and Rainwater Harvesting in Malaysia

Journal of Southeast Asian Research
This paper presents the implementation and outcomes of the AgroTech Project under the Komuniti@UniMADANI initiative, spearheaded by Universiti Tun Hussein Onn Malaysia (UTHM). The project investigates the feasibility and practicality of integrating sustainable resources with Internet of Things (IoT) technology to cultivate reddish pandan coconut…
25
Nov
2025

Macroeconomic and Other Factors Contributing to the Emergence of Non-performing Loans: An Analysis of Five EU Countries

Journal of Accounting and Auditing: Research & Practice
The global financial crisis of 2008 caused significant problems, primarily in the financial sector, particularly in banks. One of the most serious consequences was the substantial increase in non-performing loans (NPLs). In some countries, the financial crisis evolved into severe economic and social turmoil, prompting…
17
Nov
2025

Man-in-the-Middle Attacks on the PFCP Protocol in 5G Core Networks and Log-Based Techniques for Their Detection

Communications of the IBIMA
The paper examines the feasibility and implications of Man-in-the-Middle (MitM) attacks on the Packet Forwarding Control Protocol (PFCP) within the 5G Core Network. The study demonstrates how PFCP control messages exchanged between the Session Management Function (SMF) and the User Plane Function (UPF) can be…
11
Nov
2025

Crowdfunding in Morocco under Law 15-18: A Descriptive Analysis of the Regulatory Framework and Early Developments

Journal of North African Research in Business
This study aims to identify the determinants of the success of crowdfunding campaigns in Morocco, in light of the new legal framework introduced by Law 15-18. By employing a descriptive analysis of 1,262 campaigns conducted between January 2023 and December 2024, enriched by a documentary…
05
Nov
2025

Navigating Dynamic Environments in Search for Sustainable Growth

IBIMA Business Review
Action aggressiveness reflects how a firm reacts to temporary competitive advantages. By responding promptly to market demands, firms strengthen their market position and create advantages. Those that can act even faster secure an even stronger competitive position and greater market power. However, there is no…
05
Nov
2025

The Role of ICTs in International Negotiations of Non-profit Organizations in Lima, Peru

IBIMA Business Review
The development and implementation of Information and Communication Technologies (ICTs) are becoming increasingly important in human activities. Their adoption has expanded across organizational sectors, particularly those seeking innovative solutions and high-impact ideas in international business. This research aims to explore the relationship between ICT and…
30
Oct
2025

The Impact of Innovation Management and Human Resource Leadership: A Systematic Review Based on the PRISMA Model

IBIMA Business Review
Objective: To identify in the scientific literature from various authors the existing relationship between the variables of innovation management and human resource leadership within companies, highlighting the role of employee leadership as an important strategy to motivate creativity and innovation. On the other hand, innovation…