Latest Communications of International Proceedings articles

The rapid development of information and communication technologies necessitates the implementation of national legal frameworks that take into account cybersecurity standards, in particular in accordance with European Union legislation. Cybersecurity in financial entities forms the basis for legal and economic transactions and protects public interests.…

Artificial Intelligence (AI) is ever more pervasive, as well as integrated and applicable into higher learning for teaching, studying, and grading in higher education. Nevertheless, the adoption of AI technologies by faculty is still uneven, influenced by cultural, ethical, and identity-related issues unique in universities.…

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.…