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The aim of the article is to show the usefulness of modern cost management tools in improving the efficiency of the use of company resources. Particular attention was paid to activity-based costing (ABC), including its latest concept of time-driven activity-based costing (TD ABC), target costing…

The research aimed to determine the relationship between the deduction system and tax compliance, showing a Peruvian case specifically in a service company; regarding the methodology used, it is: type of basic research, quantitative approach, non-experimental design and correlational descriptive level. On the other hand,…

The present research paper focuses on exploring the complex relationship between climate change and agricultural yields in Romania, having a specific emphasis on cereal crops. The aim is to develop our understanding of the possible consequences of climate change on agricultural productivity, employing in this…

This paper focuses on highlighting the effective role played by the dimensions of organizational ambidexterity in creating a digital transformation within the company. For this purpose, we used the survey method directed at 530 workers in an organization selling agricultural equipment in Algeria, which witnessed…

Due to concerns about the government's debt, the European Commission issued the Late Payments Directive (LPD) to discourage the culture of late payments that threatens their financial sustainability. Despite the intention to hold member states accountable for public entities' payment behaviour, the LPD did not…

The circular economy is the most recent wave for academics and practitioners due to the attempt to integrate business activity with the environment. The demand to limit the negative consequences of the traditional linear business model is set by European norms and legislation, as well…

In today’s world, social media are one of the most effective tools that can be used to further women’s empowerment efforts, which is a significant indicator of a country’s overall level of development. Before social media, women suffered a lot, especially when they lacked knowledge.…

This research delves into the utilization of complex structures by Peruvian business groups as a means to evade the payment of labor benefits, specifically focusing on profit sharing. The primary objective of this study is to conduct an in-depth analysis of profit distribution among workers…

Disclosures can be manipulated in a variety of ways, undermining their transparency and credibility. This paper shows that IM remains relevant, as it can be assessed and adapted from the perspective of trending accounting topics, despite the wide variety of IM strategies and investigation lines…

In 2020, the emergence of the pandemic led to the implementation of measures to mitigate the spread of the virus, which ultimately affected all economic actors. The primary objective was to put the protection of lives first and foremost, which led to the unforeseen circumstances…