Latest Communications of International Proceedings articles

Each user of financial information has his own requirements regarding the content of the financial statements and the way they should be presented. Sometimes, in order to make a well-informed decision, the users of financial information ask also for other documents - in addition to…

The United Nations has identified 17 sustainability goals which are currently part of the 2030 Agenda for Sustainable Development (United Nations, 2015). The struggle to end poverty and other deprivation must be accompanied by strategies to improve health and education, reduce inequality, and promote economic…

Digitalization, through the technological resources dedicated to communication and information transfer, shapes the daily work and operational processes of all modern organizations, sometimes completely transforming organizations and processes. Widespread use of digital technology will benefit from increased transparency and efficiency in all sectors of the…

Finance is critical to the success of all companies. Financial management of an enterprise is one of the most important tasks facing any business, regardless of the scope and scale of its activities. The importance of this area is due to the special role of…

Financial management in the company must create an effective system for the movement of financial resources, which are based on the management of economic indicators, such as revenue, cost, profit and profitability of the company. The goal of financial management is to make a profit…

Purpose: The aim of the article is to discuss the essence and objectives of internal audit. The origin and the notion of internal audit are also discussed, based on foreign and Polish literature. There are also considerations related to tasks and functions of audit, including…

As a natural consequence of the phenomena occurring in the economic environment of companies, the authors of this article propose additional voluntary disclosures that, over time, may replace other statements that are less relevant to the recipients of the information. At the same time, it…

This article examines how the hedonic and utilitarian benefits influences satisfaction and trust to generate intention to use in the context of mobile banking. The hypotheses were tested using a sample of 219 mobile banking users, through structural equation modeling with the PLS technique. The…

The great expansion of intelligent devices used in the fight against the current coronavirus pandemic did not occur until the advent of modern information and communication technologies, making it possible to fight the pandemic faster and more effectively than ever before. The use of intelligent…

The paper deals with two recent factors in human resource management – increasing uncertainty and implementing distance technologies. The impact of these factors has been accelerated by the restrictions introduced to stop the COVID-19 pandemic and by the economic consequences of the war in Ukraine.…