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THE IMPORTANT NEED OF GENERAL ACCOUNTING AND MANAGEMENT ACCOUNTING

Author(s): Marja-Liisa Tenhunen / Language(s): English Issue: 04/2018

The article focuses on the importance of the business intelligence technologies which are a major factor in the process of data analysis on the issue of business information. Also, business intelligence is a starting point to orientate the strategy of business creative opportunities of any organization to take the necessary steps towards a successful future on the market. From this perspective, accounting becomes a critical approach for the implementation of business intelligence management. The article further describes elements of both general and management accounting, the ABC emergence capabilities in theory, business and consultancy, as well as the basic objective of computing IT systems in decision making attempts and reports. It has become obvious that there is an important need of management accounting at the level of all organizations, which imposes including teaching of accounting in the university curricula, in the study plans, exercises and cases.

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INSTITUTIONAL THEORY OF ACCOUNTING AS A TOOL OF SOCIAL IDEOLOGY

Author(s): Oleh Vysochan,Vasyl Hyk,Olha Vysochan / Language(s): English Issue: 4/2021

The article considers the role and significance of the institutional paradigm of accounting in society not only through the prism of traditional views (in the understanding of technical practice), but also as a tool of social ideology. The understanding of accounting as a socio-economic institution, as a rule, is aimed at its study from a broad point of view from the standpoint of related socio-social, cultural, educational, economic and political aspects. The paper focuses on the study of the causes and preconditions for the emergence of accounting as a socio-economic institution, the establishment and formation of the institutional paradigm of accounting and its critical moments.

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THE CONCEPT OF REGIONAL DEVELOPMENT - CURRENT SPECIFICATIONS AT INSTITUTIONAL LEVEL

THE CONCEPT OF REGIONAL DEVELOPMENT - CURRENT SPECIFICATIONS AT INSTITUTIONAL LEVEL

Author(s): Cristina Bălăceanu,Oana Mihaela Văcaru,Cristina Athu / Language(s): English Issue: 3/2021

The regional development is a concept with multiple meanings, but can be interpreted as a general effort to reduce regional disparities by supporting economic activities influencing employment and wealth generation at the regional level. While not long ago, development was a consequence of the investments in infrastructure and the creation of competitive production capacities, now development has strong qualitative connotations, incorporating innovation, scientific research, eco-economic and inclusive behaviors (some European countries, such as Romania, require the creation of the development basis, respectively massive investments in infrastructure, including business, in order to provide the economy with the necessary elements to operate in conditions of efficiency and competitiveness).

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Effect of the anti-fraud policy towards reducing public e-procurement corruption using the ability of internal audit forensic accounting techniques

Effect of the anti-fraud policy towards reducing public e-procurement corruption using the ability of internal audit forensic accounting techniques

Author(s): Yati Nurhajati,Harry Suharman,Memed Sueb,Tettet Fitrijanti / Language(s): English Issue: 05+06/2023

The SPSE e-procurement application has been used to suppress procurement corruption that often occurs in the Indonesian government. However, procurement corruption still occurs, allegedly the cause is due to the existence of a weak anti-fraud policy (AFP) in Indonesian government ministries and agencies. This study aims to prove empirically, whether there is an influence of AFP, on reducing corruption in the public e-procurement system with an approach to improving the health of the e-procurement system through proactive fraud detection with a forensic accounting technique approach. This research uses Quantitative Research Methods, research data is collected through questionnaire instruments, face-to-face interviews, and focus group discussions (FGD) which are carried out in 82 Ministries and agencies in Indonesia in 2022. Sampling using census techniques. The data were analyzed using a Structural Equation Modeling (SEM) approach assisted by the application of Lisrel 8.80. The results showed that anti-fraud policy has no significant effect on proactive fraud detection, anti-fraud policy has a positive and significant effect on reducing public e-procurement corruption, anti-fraud policy indirectly has a positive and significant effect on reducing corruption in public e-procurement through proactive fraud detection.

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Maximizing efficiency and profit through productive asset management and risk control

Maximizing efficiency and profit through productive asset management and risk control

Author(s): Nana Prihatna,Sulaeman Rahman Nidar,Mokhamad Anwar,Aldrin Herwany / Language(s): English Issue: 07+08/2023

This study aims to examine data and information related to the effect of productive asset management and risk control, both on operational efficiency (OER) and on the profitability of rural banks in West Java, Indonesia. This study was designed with the Ex Post Facto research method with descriptive-verification/associative objectives, namely providing descriptions and testing the relationship between variables (hypothetical testing) with the investigation type of causal relationship and correlation between variables. The unit of analysis is rural banks in West Java, with 26 cities/regencies, and one of the rural banks with the largest assets and complete financial data were chosen. This study observed its financial performance sourced from Bank Indonesia and the Financial Services Authority (2014), in the form of financial reports from each rural bank from 2010 to 2019, with consideration prior to the COVID-19 pandemic. The research findings resulted in a novelty, namely the Model of OER and Profitability (NPM and NIM) of rural banks which revealed that efforts to improve the performance of a healthy rural bank in West Java need to be supported by good management of productive assets and risk control.

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İÇ KONTROL, İÇ DENETİM TANIMLARI ŞİRKETLERDE ÜRETİM-STOK, SATIN ALMAÖDEME DÖNÜŞÜMLERİ

İÇ KONTROL, İÇ DENETİM TANIMLARI ŞİRKETLERDE ÜRETİM-STOK, SATIN ALMAÖDEME DÖNÜŞÜMLERİ

Author(s): Muzaffer Ertürk,Selim Karaer / Language(s): Turkish Issue: 65/2025

As businesses grow, technology advances and responsibilities increase, interest in the internal control system and internal audit also increases. In this assignment, internal control and internal audit processes are generally discussed. In addition, the importance of production and stock transformation and control in manufacturing enterprises was emphasized.

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MUHASEBE UYGULAMALARINDA DİJİTAL DÖNÜŞÜMÜN MESLEKİ ORTA ÖĞRETİME ENTEGRASYONU VE MUHASEBE ÖĞRETMENLERİ ÜZERİNE BİR ARAŞTIRMA

MUHASEBE UYGULAMALARINDA DİJİTAL DÖNÜŞÜMÜN MESLEKİ ORTA ÖĞRETİME ENTEGRASYONU VE MUHASEBE ÖĞRETMENLERİ ÜZERİNE BİR ARAŞTIRMA

Author(s): Durmuş Ali Bayindir / Language(s): Turkish Issue: 65/2025

The purpose of this programming is to reveal the opinion, distribution at the level of information and the existence of e-applications regarding e-applications in accounting reporting in Ankara. The survey model, one of the best research methods, was used in the research. The population of the research consists of employees working in Technical and Vocational high schools in Ankara. The population of the research consists of 204 teachers working in Technical and Vocational high schools in Ankara. The Digitization and Accounting Education survey by Kurnaz, Tekbaş, Bozdoğan and Çetin (2020) was used as the data collection method in the research. SPSS 27 (Statistical Package for the Social Sciences) program is used to analyze the survey data. According to the presentation of the research, it seems that the distribution of demographic differences is not clear in terms of accounting education's adaptation to digitalization. In order for accounting courses in vocational secondary education to adapt to digitalization, it is necessary to update the courses, organize digital accounting training for individuals, learn current practices in areas of growth in cooperation with the sector, and provide new software and technological infrastructures to schools.

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Digital Transformation of Workforce Management: Artificial Intelligence-driven Strategies for Talent Acquisition and Retention
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Digital Transformation of Workforce Management: Artificial Intelligence-driven Strategies for Talent Acquisition and Retention

Author(s): Elena Roxana Tucmeanu,Cristiana Maria Almasan / Language(s): English Issue: 4/2024

This research looks into the transformation in the management of work of human capital and talent as a result of the automation for recruiting and retention. With the growing intricacy of talent ecosystems, there are new avenues for artificial intelligence (AI) innovations to transform how human resources are managed. This work examines the patterns of use, strategic approaches, and results of AI application in empirical workforce management through an extensive analysis of contemporary literature and many case studies. The evidence suggests that firms that apply AI in their talent management processes reap operational benefits. The study also underscores that to achieve meaningful change, organizations require a comprehensive approach rather than simplified elusive strategies employing technology. These findings highlight the significance of achieving alignment between technological resources with strategic goals and a people-driven implementation approach. This research advances theory and practice by formulating an integrative model of AI technology application within workforce management systems, incorporating technology and human strategy equally and balancing innovation with peoplecentric frameworks while upholding ethics, and supporting implementation through organizational strategy. Such understanding is relevant for organizations grappling with the impact of AI technology on workforce solutions in the context of postpandemic business challenges.

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BIG DATA ANALYTICS AND ITS INFLUENCE ON MANAGEMENT ACCOUNTING: EVIDENCE FROM SOUTHERN AFRICA

BIG DATA ANALYTICS AND ITS INFLUENCE ON MANAGEMENT ACCOUNTING: EVIDENCE FROM SOUTHERN AFRICA

Author(s): Reuben Masuke,Susanna Levina Middelberg,Pieter Buys,Nadia Gulko / Language(s): English Issue: 1/2025

This paper explores the influence of big data and big data analytics on management accounting practices and decision making in southern Africa. We collected qualitative data from 24 management accountants in three countries using an online questionnaire with open-ended questions. The results indicate that big data analytics have changed management accounting practices, leading to better decision making. There has been a shift away from manual processing of information to automation, ensuring heightened accuracy and timely decision making. It was found that big data supported organisational strategy through improved customer service, targeted marketing and cost management. The need for management accountants to gain expertise in data analytics was identified. The results offer unique insight from a southern African perspective of the change in management accounting practices and how big data influences decision making. The findings contribute by reporting how big data can impact corporate strategy and its use in decision making.

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THE ROLE OF TRANSFER PRICING LEGISLATION IN MITIGATING BASE EROSION AND PROFIT SHIFTING IN DEVELOPING COUNTRIES WITH A SPECIFIC FOCUS ON ZIMBABWE

THE ROLE OF TRANSFER PRICING LEGISLATION IN MITIGATING BASE EROSION AND PROFIT SHIFTING IN DEVELOPING COUNTRIES WITH A SPECIFIC FOCUS ON ZIMBABWE

Author(s): Queen Mpofu / Language(s): English Issue: 1/2025

In today’s interconnected global economy, transfer pricing has emerged as a critical issue for governments worldwide. Tax authorities are particularly concerned about its potential for profit shifting to low-tax jurisdictions, which can significantly reduce overall tax liabilities. This study investigates the role of transfer pricing regulations in mitigating base erosion and profit shifting in Zimbabwe. Utilizing a qualitative systematic review method, the research provides insights into the current state of transfer pricing regulations in Zimbabwe and offers recommendations to enhance their effectiveness. The study also addresses the challenges faced by tax authorities in enforcing these regulations and proposes policy recommendations to improve compliance and effectiveness. The findings indicate that robust transfer pricing regulations can significantly reduce base erosion and profit shifting. The study recommends the implementation of Advanced Pricing Arrangements (APAs), safe harbors, materiality thresholds, and training programs for Zimbabwe Revenue Authority (ZIMRA) G3 Officials to strengthen the effectiveness of transfer pricing regulations in Zimbabwe.

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IS ACCOUNTING EDUCATION KEEPING PACE WITH CONTEMPORARY CHALLENGES? A COMPARATIVE STUDY OF PUBLICATIONS

IS ACCOUNTING EDUCATION KEEPING PACE WITH CONTEMPORARY CHALLENGES? A COMPARATIVE STUDY OF PUBLICATIONS

Author(s): Camelia-Ancuța Müller / Language(s): English Issue: 1/2025

This study provides a comparative analysis of the accounting education literature using articles published in dedicated journals and Web of Science-indexed journals over a 28-year period (1997-2024). The paper highlights the main trends, emerging themes and geographical contributions in the context of accounting education, with a focus on adapting to the new global challenges of the post-pandemic context and the development of artificial intelligence. Through a combined quantitative and qualitative approach, the study emphasizes the importance of integrating educational technology, the development of digital competences and ethical values in the training of future professionals. The article contributes to a better understanding of developments and challenges in accounting education and provides directions for future research.

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GREEN HRM AND CSR AS ANTECEDENTS OF ORGANISATION FINANCIAL GROWTH

GREEN HRM AND CSR AS ANTECEDENTS OF ORGANISATION FINANCIAL GROWTH

Author(s): Lavinia-Mihaela Becea,Codruţa Osoian / Language(s): English Issue: 1/2025

This paper aims to examine the impact of green HRM and corporate social responsibility on financial performance growth, measured by profit, revenue, ROA, and ROE growth. To test the hypotheses, we employed ordinary least squares (OLS) regression analysis. The findings revealed that green HRM is a significant predictor of growth indicators, including profit, ROA, and ROE. Furthermore, contrary to our expectations, the implementation of CSR practices negatively impacts the firm’s potential for economic growth. The empirical evidence shows that CSR is positively associated only with revenue growth. This study contributes to the literature by examining the debated impact of green HRM and CSR on financial performance growth while also offering valuable insights for practitioners and policymakers.

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The effect of audit market deregulation on audit competition and quality

The effect of audit market deregulation on audit competition and quality

Author(s): Marios Fasoulas,Evangelos Chytis / Language(s): English Issue: 1/2025

Purpose: This paper examines the effect of minimum audit fee reserve deregulation on audit quality. Specifically, we examine the impact of the 2011 audit fee deregulation in Greece. Design/methodology/approach: Our sample consists of 120 firms listed on the Athens Stock Exchange, from twelve industries. The period of observation is 10 years, with 1.200 firm-year observations. The examined period is divided into the five years prior to the deregulation (2007-2011) and those after it (2012-2016) to illustrate the impact of the audit deregulation. We use earnings quality as an audit quality proxy, set various independent variables as suggested by existing literature and conduct a difference in difference (DID) analysis and robustness tests. To estimate abnormal accruals we use the same model as Han and Wang (1998). Findings: Our results indicate a statistically significant negative relationship between audit quality and deregulation, which suggests that augmented competition of audit firms has a negative effect on audit quality. Originality/value: This study adds the case of Greece to the existing literature on the impact of audit deregulation on audit quality. The results corroborate the stream of research that finds a positive association between audit fee deregulation and audit quality decrease. To the authors’ best knowledge, this is the first similar study conducted in a European economy. In addition, our findings suggest that policy makers should carefully plan deregulations especially in jurisdictions with an emerging capital market distinguished by a low degree of supervisory effectiveness and poor investor protection mechanisms.

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ESG disclosure and financial performance in two interconnected economic activities affected by the global semiconductor crisis

ESG disclosure and financial performance in two interconnected economic activities affected by the global semiconductor crisis

Author(s): Emil-Adrian Bancu,Miruna-Iuliana CUNEA,Dragoș Marian Dragomir / Language(s): English Issue: 1/2025

Research Question: What is the relationship between ESG disclosure and financial performance of two interconnected economic activities in the context of the global semiconductor crisis?Motivation: The global semiconductor shortage, triggered by the SARS-CoV-2 pandemic, has caused significant disruptions for both automobile and semiconductor manufacturers. This study is unique in its focus on these two interconnected economic activities, automobile and semiconductor manufacturers, which have both felt the effects of the semiconductor shortage crisis triggered by the SARS-CoV-2 pandemic.Idea: The study conducts a comparative analysis of the relationship between ESG disclosure and financial performance of companies within the two interconnected economic activities in the context of the global semiconductor crisis. This relationship is tested through the lens of two proposed associations: (1) ESG-rated is positively associated with companies’ financial performance, and (2) among ESG-rated companies, ESG performance is positively associated with companies’ financial performance.Data and tools: To investigate ESG disclosure in the context of the global semiconductor crisis, the statistical sample consisted of 518 listed companies (75 automobile manufacturers and 443 semiconductor manufacturers) from 2020 to 2022 which totals 1554 panel data observations. SPSS Statistics software was used in the research.Findings and contribution: The findings suggest that ESG-rated, namely the external evaluation published by the Refinitiv rating agency regarding the disclosure of ESG issues, lead to the development of the financial performance of listed companies in the two interconnected economic activities. Furthermore, the results support that for automobile manufacturing companies, the global ESG Score highlighting ESG performance is positively associated with financial performance. From the perspective of the ESG pillars, only Environmental Pillar Score stood out as statistically significant in the automotive industry. Instead, contrary to the theoretical predictions, for semiconductor manufacturing companies, as they are involved in more controversies, the ESG Controversies Score decreases, but the financial performance of these companies increases. For these companies, only Governance Pillar Score stood out as statistically significant and positively associated with financial performance.

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Financial accounting processes automation: Guidelines for implementation

Financial accounting processes automation: Guidelines for implementation

Author(s): Pedro Henrique Diehl Cabral,Ariel Behr,Carla Bonato Marcolin,Giovana Sordi Schiavi / Language(s): English Issue: 1/2025

Research Question: How to implement automation solutions in financial accounting?Motivation: There are claims on the academic literature about no clear guidelines for implementing automation technologies in accounting processes, and that this lack of guidance causes failures to the overall adoption of these new technologies in the field.Idea: This study aims to identify the essential steps for implementing automation in financial accounting processes.Data: The authors selected articles on the theme through a systematic literature review, resulting in a sample of 46 papers.Tools: Content analysis was performed to organize the data into three categories established according to a theory-driven coding approach.Findings: In addition to consolidating the steps for implementing automation technologies, the results indicate that the step of evaluation of process characteristics is essential, enabling the assessment of compatibility between the automation technology and the accounting processes under analysis. Consequently, for the implementation of such technologies, the technology itself must be capable of automating processes that exhibit specific characteristics identified throughout the research.Contribution: This study provides guidance on how to implement automation technologies in financial accounting processes. The consolidation of implementation steps and identification of automatable process characteristics organize the knowledge surrounding the theme while clearly indicate what kind of process can be automated. In this regard, accounting practitioners can better guide their strategies for adopting process automation technologies, while academics can use the steps to conduct empirical research on the implementation of these technologies.

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Investigating the Greek general government accounting reform: The challenging task of staff training

Investigating the Greek general government accounting reform: The challenging task of staff training

Author(s): Michalis Bekiaris,Thekla Paraponti,Foteini Spanou / Language(s): English Issue: 1/2025

Purpose – This article explores the status of public sector accounting education in Greece and assesses the readiness of the Greek general government financial employees to implement accrual accounting. Design/methodology/approach – Using a mixed-research design combining online research with quantitative and qualitative analysis, we record the available public sector accounting vocational programs and assess the financial employees’ educational level and training status. Findings – The online research and quantitative analysis findings suggest limited availability of suitable vocational training programs and a low level of readiness to implement IPSAS-based accrual accounting in the Greek public sector. The qualitative analysis indicates the need to design specialized vocational programs that address the needs and specificities of different government sub-sectors. Originality – The study is the first to analyze the educational adequacy and availability of vocational programs in Greece and assess the educational and professional competence of Greek general government financial employees vis-à-vis the requirements of the ongoing accrual accounting reform.

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The influence of corporate governance mechanisms on financial performance. Is gender diversity a relevant board characteristic?

The influence of corporate governance mechanisms on financial performance. Is gender diversity a relevant board characteristic?

Author(s): Raluca Andreea Achim,Camelia Iuliana Lungu / Language(s): English Issue: 1/2025

Research Questions: To what extent is the financial performance of Romanian listed companies influenced by corporate governance mechanisms? Does a higher proportion of women on boards of directors lead to better financial performance in listed companies?Motivation: As a consequence of the corporate scandals occurred on a global scale, numerous developed countries have implemented initiatives to improve governance mechanisms towards maintaining financial stability. For emerging countries, the companies are still struggling to identify and address management shortcomings in ensuring financial performance. In the light of these developments, research on the impact of board characteristics on financial performance in case of emerging countries are still generating interesting results. Idea: The purpose of this study is to present empirical evidence of the relationship between board characteristics and financial performance for companies listed on an emerging stock exchange. In addition, it discusses whether gender diversity is a relevant corporate governance mechanism that may influence the financial performance. Data: The data were collected from the annual reports of companies listed on the Bucharest Stock Exchange for the period 2020-2023.Tools: Regression analysis was applied to examine four research hypotheses addressing the impact of various board characteristics on corporate financial performance. Robustness tests were applied to validate the results.Findings: The results reveal that CEO duality and board size positively influence both ROA and ROE, while board independence exerts a negative but not significant influence on both performance indicators. Contrary to results of studies conducted on developed countries, this research indicates that the proportion of women on the board of directors has a statistically significant negative impact on the financial performance of Romanian listed companies.Contribution: This paper provides up-to-date evidence for the Romanian companies, on the influence of corporate governance mechanisms on financial performance and the relevance of board gender diversity. It offers researchers, regulators, and investors, valuable insights, that may be used to enhance financial performance and mitigate corporate failures, for an emerging country.

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Does gender diversity moderate the relationship between corporate social responsibility and financial distress in European firms?

Does gender diversity moderate the relationship between corporate social responsibility and financial distress in European firms?

Author(s): Maali Kachouri,Yosra bida Youssef / Language(s): English Issue: 1/2025

Purpose: this study provides a valuable contribution by exploring the moderating effect of gender diversity on the relationship between corporate social responsibility and financial distress.Design/Methodology/Approach: the study is based on a sample consisting of 488 European firms over the 2010–2022 period. This paper is motivated by moderation model that specify the interaction between corporate social responsibility, financial distress, and gender diversity.Findings: our results show that a high level of corporate social responsibility is negatively associated with financial distress in firms with a higher percentage of gender diversity.Practical implications: the findings of this study may interest academic researchers, investors, and regulators. Academic researchers will find value in exploring the dynamic relationship between corporate social responsibility (CSR), financial distress, and gender diversity. For investors, our results indicate that the presence of female directors on the board is associated with increased financial distress. For regulators, our findings suggest that policymakers worldwide should emphasize the importance of female roles in enhancing firms' engagement in corporate social responsibility reporting.Originality/value: This paper contributes to the existing literature by examining the moderating effect of gender diversity on the relationship between corporate social responsibility and financial distress within the European context.

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Счетоводно отчитане на договори за строителство – теоретико-методологични и практико-приложни аспекти

Счетоводно отчитане на договори за строителство – теоретико-методологични и практико-приложни аспекти

Author(s): Rositsa Ivanova / Language(s): Bulgarian Issue: 4/2024

Construction is part of the secondary (industrial) sector of the Bulgarian economy, which includes those sectors that create a finished, usable and useful product - these are production and construction. The object of consideration in the article is construction as a production value in which the three production factors are borrowed, namely material resources (primary and semi-processed materials or finished products), durable material assets (construction machinery and other construction equipment) and labor force (personnel employed by the construction company). The availability, use and efficiency of the use of these three factors - the production resources - determines the size and quality of the constructed construction buildings and other construction facilities. The article substantiates the methodology of accounting for the construction of an administrative building for the needs of an investor enterprise that has entered into a contract with a contractor construction enterprise. The goal is to present an appropriate methodology for accounting of the construction of the building during the execution of the contract between the client and the contractor. On the basis of the created accounting information, the financial result of the implementation of the construction contract can be analyzed, as well as the efficiency of income and expenses and other important business indicators. The methodology of the accounting reporting of a construction contract in the contractor is presented through a specific numerical example.

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BALANCED SCORECARD-BASED PROJECT PRIORITIES OF SUSTAINABLE ENERGY FINANCING VIA ARTIFICIAL INTELLIGENCE-ENHANCED HYBRID QUANTUM DECISION-MAKING MODELING

BALANCED SCORECARD-BASED PROJECT PRIORITIES OF SUSTAINABLE ENERGY FINANCING VIA ARTIFICIAL INTELLIGENCE-ENHANCED HYBRID QUANTUM DECISION-MAKING MODELING

Author(s): Karlygash Kurbanova,Azhar Zeynullayevna NURMAGAMBETOVA,Aliya Miyazhdenovna Nurgaliyeva,Hasan Dinçer,Serhat Yüksel,Yerbol Abdrakhmanuly Sigayev / Language(s): English Issue: 2/2025

The most essential factors should be defined to increase the effectiveness of sustainable energy financing. Otherwise, businesses may face some financial and operational problems due to not using resources effectively. However, only a limited number of studies in the literature have identified these important factors. This situation shows a need for a new study to determine the variables that have the greatest impact on the effectiveness of sustainable energy financing. Thus, the purpose of this study is to identify significant determinants that affect the effectiveness of sustainable energy financing. For this situation, a 3-stage model is constructed to reach this purpose. The first stage prioritizes the experts with the help of artificial intelligence (AI). The second stage weights the assessment criteria of sustainable energy financing by quantum spherical fuzzy M-SWARA. Finally, the balanced scorecard-based project priorities of sustainable energy financing are ranked with quantum spherical fuzzy WASPAS. The main contribution of this study is that a detailed evaluation is performed to understand significant strategies for the improvements of sustainable energy financing with a novel model. Calculation of the expert weights with AI increases the quality and originality of the model. Similarly, considering M-SWARA, WASPAS, quantum theory, and spherical fuzzy sets also increases the effectiveness of the model because of managing uncertainties more effectively. The technical competence of the enterprise and Funding diversification are found as the most important items in increasing the effectiveness of sustainable energy financing. Additionally, according to the ranking results, it is determined that financial issues and customer needs are the most significant alternatives.

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