Latest Communications of International Proceedings articles

This paper aims to propose an appropriate method for the monetary evaluation of statistical life (VSL) that could be used to obtain a unique value of that indicator for each individual in the world. In fact, all the analysis in this field must start from…

Several ways or tactics can be used by entities to manage disclosed information, undermining its transparency, and mitigating its credibility. Even though accounting literature has covered a wide range of IM strategies and investigation lines since the seminal research from the last decade of the…

The study aims to determine the expected changes in accounting services for entrepreneurs relying on the services of third-party accounting firms, in connection with the introduction of mandatory electronic invoicing. The literature lacks studies on the changes expected by entrepreneurs in the services of accounting…

This paper examines the possibilities of combining basic technical indicators, when selected combinations of technical indicators are tested using MetaTrader 4 software using demo accounts. The reason for the processing was the growing interest in the foreign exchange market. For the survey, 4 technical indicators…

Aim: The aim of the study is to identify the resources required for the internationalization process for small and medium sized enterprises (SME) s in Sweden. Methodology:  A qualitative approach was used in this study where the primary data was collected from four SMEs and…

Financial accounting continues to face several difficulties with creative accounting. The issue of manipulation of financial statements needs to be examined not only from a financial, accounting, legal, or ethical point of view, but also from a psychological point of view. The aim of the…

In the process of automating the mapping of bank transactions with invoices, it is necessary to integrate various systems, tools, and data. The main purpose of this article is to present a state of the latest research on methods and tools of automation for recognition…

The aim of the article is to present an original view on the methodology of software development using machine learning mechanisms in the problems of modern accounting.  In particular, this applies to the possibility of using existing base methodologies such as Scrum, UP (and its…

Striving to automate processes in enterprises forces the search for solutions that will improve and shorten the time of repetitive transactions. One of such areas is recognizing and matching invoices and bank transactions. The main purpose of the paper is to present a state of…

Purpose: The purpose of this research is to establish the potential relation between temporal orientation of managers and culture of their organizations focusing on Schein's theory of organizational culture and time orientation construct developed by Zimbardo and Boyd.  Method: This review article focuses on how…