Latest Communications of International Proceedings articles

Despite the extraordinary relevance of revenues, their topic is too little addressed in the theoretical discussion of accounting. Now is a good time to revive the international discussion, since the first experience of applying IFRS No. 15 on revenue is already known. An additional motivation…

The motive behind this study is to explore the transformative impact of Artificial Intelligence (AI) on the accounting profession and its processes. Despite the significant advancements in AI, there exists a void in the literature regarding a comprehensive analysis of AI's benefits, challenges, and future…

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…

The present paper has a review and conceptual nature. The initial assumption situates the controversy around AI within decision-making processes. According to the authors, decision-making power (or decisiveness) is the factor that should determine the use of this technology. Therefore, the considerations presented here are…

Websites are becoming increasingly popular and contain a vast amount of unstructured data. This data is often collected and transformed into vector representations, which can be utilized in various domains such as marketing, SEO, and cybersecurity. This article introduces a new solution called Web2Vec (Website…

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…