Latest Communications of International Proceedings articles

For years, not only in Europe, but also around the world, the literature has too rarely pointed out the significant influence of accounting theory, and German balance sheet theories in particular, on the “philosophy of thinking” in the process of shaping modern financial statements.  There…

In today's world, the business environment is extremely dynamic. Effective management of information and resources is crucial for a company to achieve success. One of the important elements in running a business are fixed assets, which constitute a significant part of the company's assets. Their…

This study investigates the implementation of modern cost accounting systems in medium-sized Polish manufacturing enterprises. Modern cost accounting aligns with management accounting requirements, enabling detailed cost calculations for pricing and profitability analysis. The research, conducted using the case study method, focuses on ten companies from…

 The article deals with the weekday anomaly in the Russian stock market, with special emphasis on the study of indices of different industries. Using the method of least squares, the authors analyzed the data on industry indices MOEXCH, MOEXEU, MOEXCN, MOEXMM, MOEXFN, MOEXOG, MOEXTL and…

Aim: Key audit matters (KAMs), based on auditor judgment, are the most significant matters in the audit of financial statements of the current period. This study aims to determine the level of Key Audit Matters (KAMs) reporting in the annual reports of companies listed on…

Systemic risk measures (SRMs) are designed to quantify a financial institution’s contribution to overall financial systemic stress. Regulatory bodies use these measures to cluster banks with similar risk profiles, applying appropriate tools for managing systemic stress. This clustering approach is emulated using k-means algorithm on…

The paper explores the development of optimization algorithms specifically aimed at generating waste collection schedules in smart cities in Poland. The motivations behind the study stemmed from preliminary research findings regarding the potential for optimizing the processes of selective collection of municipal waste not only…

The growing interest of consumers in organic products necessitates a different perspective on customer loyalty, particularly regarding the factors that determine it. The aim of this article is to identify the factors influencing consumer behavior in terms of their loyalty to organic products. The research…

Information Technology (IT) and Information Systems (IS) are vital organizational resources. IT/IS help organizations to effectively respond to evolving business needs and emerging opportunities, enhancing competitiveness. A capable organizational IS Function is necessary to effectively tackle the current challenges and responsibilities of the IT/IS. The…

Research motivation The concept of health system management is an extremely complex process, covering many areas of life. All activities in these areas became particularly important during the crisis that the world faced at the beginning of 2020, with the announcement of the SARS-CoV-2 Pandemic.…