Latest Communications of International Proceedings articles

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 IFRS 4 had become partly outdated and inefficient, prompting the need for a more transparent, standardized…

Information technology has a significant impact on the development of accounting information systems. Recently, the influence of artificial intelligence has become increasingly significant, and it is expected to expand even further in the coming years. Therefore, main goals of the paper are to analyse the…

Micro-credentials, digital badges, and Open Badges as new trends in education play an important role in the creation of the future of learning as a sustainable process that offers multiple ways of skills recognition. Such credentials have appeared over the last decade and represent knowledge,…

This article presents a comprehensive review of the literature on leading indicators of stock market activity in Poland, aimed at identifying the most effective forecasting tools for market trends and economic cycles. The analysis includes publications from the Scopus and Web of Science databases, resulting…

Growing consumer environmental awareness and stakeholder pressure for responsible business practices are driving companies to increasingly seek tools that support the development of green products. However, despite the dynamic development of the eco-innovation concept, the literature lacks a coherent methodological framework that would allow for…

The implementation of innovations in the area of renewable energy sources (RES) is crucial in the promoted model of low-carbon economy. These innovations include the development of new technologies, such as more efficient photovoltaic cells and wind turbines, as well as the improvement of existing…

This study investigates how university branding influences enrollment decisions in executive education, using Florida Atlantic University’s College of Business Executive Education as a case study. The motive behind the research stems from the growing competitiveness of executive and professional education markets, where program offerings have…

The process of business scaling during wartime is a unique phenomenon that directly relates to the migration and relocation of enterprises, both within the country and abroad. Unlike traditional scaling models, which are typically based on expansion strategies and growth in response to market demands,…

The study explores the role of programming skills in shaping managerial competences and their applicability in everyday problem-solving. The motivation for this research lies in the growing importance of digital and algorithmic thinking in Industry 4.0, where organizations increasingly require managers who can apply systematic…