Latest Communications of International Proceedings articles

The profession of accountant is an indispensable profession for the proper functioning of any enterprise in a market economy. The accounting profession is constantly evolving, therefore the article fills the existing research gap in this field and is a contribution to further research in this…

This paper intends to present different models for determining the profitability of mining enterprises related to efficient mining investment process. After presenting a large literature review of the beginnings related to this issue, the article deals with models related to the optimal distribution of production and…

The goal of the audit process is to gather enough pertinent audit information to allow the auditor to provide an opinion on the financial statements. The final auditor's report is the most obvious means of communication between the auditor and those who will be using…

Another trip around the sun? The goal of the audit process is to gather enough pertinent audit evidence to allow the auditor to provide an opinion on the financial statements, at the end of the financial year. Hence, the audit report is the most obvious…

The rapid advancement of information and communications technology (ICT) has had a transformative impact on global markets. This article presents a comparative cross-market research study aimed at understanding the influence of the ICT industry on global goods markets, encompassing both advanced and developing economies. It…

The dynamism and the extent of the evolution of economic and social life have led to the development of society as a whole and the progress of economic structures. In these circumstances, the needs of users of financial and accounting information are becoming more and…

The article is devoted to the study of the period of the greatest crisis and the greatest inflationary growth in the last three decades. Particular attention in the research is given to defining the features of the current crisis, establishing the cause of the emergence…

The paper focuses on analyzing the relationship between revenue and productivity of employees in the agricultural sector in Romania in 2021. The analysis of the data of the National Institute of Statistics revealed an interesting correlation between the income and productivity of the employees in…

Background: Warfare in Ukraine meant that in 2022 many countries, including Poland and other European, focused mainly on helping refugees from Ukraine and humanitarian transports. The assistance took on various forms - from basic humanitarian support, through in-kind help, financial and military assistance. Poland launched…

The article reveals possible recommendations for action on competency development (with a focus on digital competencies), which are caused by the increasing requirements of Industry 4.0 and the rapid growth of digitalization in the economy. In this context, it is important to prepare staff by…