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Entities with securities traded on regulated markets within the European Union (EU) that prepare separate financial statements and adopt International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) should follow IAS 27. Under IAS 27, entities can use three different accounting methods to recognise…

The current paper explores the economic sustainability of the delivery sector, specifically analysing its development alongside Romanian companies from 2008 to 2021. The research utilises both quantitative and qualitative methods, incorporating data analysis from the ListăFirme.ro database and financial reports from ANAF (the National Agency…

Technology has been the best ally for the financial sector because it allows the development of new processes to build user loyalty. The objective of this systematic review was to determine what has been written in the scientific literature on user loyalty through technological means…

Social return on investment (SROI) in 2021 was included as a new criterion in the Indonesian Ministry of Environment's Company Performance Assessment (PROPER) program. Based on systematic literature observations devoted to SROI practices in Indonesia, this research aims to review studies related to SROI, the…

Augmented Reality (AR) technology has the potential to bring about a paradigm shift in the construction and engineering industry as it unlocks untapped opportunities.  Despite its potential, AR technology remains underutilised, necessitating a strategic approach to explore its full capabilities and address the challenges surrounding…

In a business environment that is constantly evolving and changing, retailers operate in an environment full of challenging scenarios such as a global recession, political conflicts, and wars. In this sense, the retail sector is one of the most affected, but, at the same time,…

The study investigates the influence of the Information and Communication Technology (ICT) sector on economic growth rates in European Union countries over the period from 2009 to 2018. It explores the correlation between the ICT sector and Gross Domestic Product (GDP). A comprehensive review of…

The business dynamics of services evolve drastically, making it necessary for organizations to be willing to look for management models that add value to the company through social responsibility and sustainability and impact its related community. The preservation of the organizational image capitalizes on the…

The drive to be able to implement cutting edge information technologies as a competitive advantage has contributed to a frenzy in digital transformation initiatives across several industries including academia. Service offerings of digital transformations have become universal, examples being Blackboard LMS, Netflix, and Uber, especially…

Crowdfunding has emerged as a versatile funding mechanism, drawing support from diverse contributors. Sustainability has taken center stage, fostering projects that prioritize both environmental and social responsibility. The success of crowdfunding initiatives is intricately tied to the concept of social capital, where the cultivation of…