Latest Communications of International Proceedings articles

This article aims to analyze research on the extent to which the remuneration calculation function in the surveyed units is performed using IT tools, and to draw conclusions regarding the tendency of these units to automate operations related to remuneration calculation. The study was conducted…

The growing pace of digital transformation is reshaping business structures across the European Union. While large enterprises have embraced mainly digital technologies, small and medium-sized enterprises (SMEs) remain unevenly integrated into the digital economy. This paper investigates the extent and nature of digital transformation among…

The increasing digitalisation of the transport sector exposes organisations to growing cybersecurity threats. The NIS2 Directive establishes a set of cybersecurity risk management measures for essential and important entities, including the requirement to implement basic cyber hygiene practices and security training for personnel. This paper…

The accounting of revenues and expenses related to the operation and maintenance of real estate in housing cooperatives is regulated by statutory provisions as well as internal cooperative regulations. The Act on Housing Cooperatives defines the general principles for charging fees covering the costs of…

The article contains theoretical considerations on logistics costs and cost accounting, supplemented by the results of an analysis of the possibility of implementing the principles of keeping Group 5 cost accounts to build a logistics cost account in a selected company. The first part defines…

This study is a continuation of the earlier research of the author in respect of key audit matters (further also referred to as “Key Audit Matters” or “KAM”) reported by auditors of selected listed companies in Poland (WIG 20), Germany (DAX30) and France (CAC 40)…

Sustainable development encompasses multiple aspects of human life and activity, including the field of accounting, which plays a crucial role in maintaining the financial stability of the economy and supporting entrepreneurship. Accounting systems generate information for diverse groups of stakeholders interested in sustainable development—that is,…

This paper examines the issue of the initial measurement of assets in a business combination in accordance with IFRS 3. Accounting research focuses mainly on goodwill – its recognition, its treatment as an asset, its subsequent measurement, and the use of goodwill for earnings smoothing.…

The aim of this article is to present the role of artificial intelligence (AI) in management accounting and controlling systems and to identify the main opportunities and threats resulting from its application. Based on a review of scientific literature and industry reports from 2018–2025, it…

The new reporting standard, IFRS 17 – Insurance Contracts, replaces the previous IFRS 4 and introduces significant changes in how insurance companies measure, recognize, and report their insurance contracts. IFRS 4 had become partly outdated and inefficient, prompting the need for a more transparent, standardized…