Scholars have emphasised the importance of green settings in today’s business paradigms. Studies on behaviour produced a plethora noteworthy discoveries, whether focused financial success, individual capabilities, or development. However, despite significant growth interest practices, relationship between individuals’ willingness and competencies has received little attention. This article used customised conceptual model to investigate how skills influence organisational performance their...

Healthcare system reforms are ongoing and considered globally. However, Serbia's social, political, economic crises have slowed progress, which started in 2002. Decentralization is regarded as critical for improving healthcare services ensuring financial sustainability. The development of Community Mental Health Centers the cornerstone decentralization strategy. A comparative analysis Big Data on national public health highlights issues. According to our findings, it essential rethink models...

Knowledge enables critical thinking, problem-solving, and informed decision-making, is the foundation for innovation progress in various fields. Skills are practical abilities that allow individuals to apply their knowledge real-world situations. The massive increase amount of generate through new information technologies will require advanced skills manage knowledge. dynamic challenging business environment modern organizations, addition appropriate specific knowledge, requires cognitive,...

Blockchain technology has caused a significant boom in academic and professional circles, becoming central topic of discussion the fields business process modernisation, transparency, privacy, data security. In accounting field, this can bring revolutionary changes through automation record-keeping, immutability financial records, transparent exchange among all participants, thereby enhancing trust efficiency practices. However, it also introduces challenges related to reduced employment...

In this paper, we assess the impact of COVID-19 crisis on bankruptcy risk a sample 100 hotel companies and, consequently, industry in Republic Serbia. The assessment applies to period, 2019–2026, with use data financial indicators for 2015–2020. Five novel structural time-series models, which have derived from Altman’s EM Z″-score model as predictors, were used, and new conceptual framework assessing is provided. expands applicability credit-risk-scoring models multiyear predictions, it...

The objective of this quantitative study was to examine the impact selected factors on level and state public health capacities in local self-government units 2021. This survey included 77 out 145 Republic Serbia examined six dimensions defined by Law Public Health. results Pearson correlation showed that there were statistically significant correlations between effectiveness realized program budget microbiologically defective drinking water samples from so-called village supply systems,...

Adequate financial management is of great importance to the health care system. In contemporary state affairs, facing numerous limitations due drastic costs and growing pressures provide quality care. such appalling conditions, managers organizations must build skills knowledge that go beyond comfort zone their clinical competencies. It necessary develop leadership skills. Bearing in mind competencies, general aim this paper determine competencies Serbian institutions (private public sector)...

Background/Aim. Along with the great impact of 2019 coronavirus disease (COVID-19) on physical health, social functioning, and economy, this public health emergency has significant mental people as well. The aim study was to assess outbreak-related information trust in system preventive measures during COVID-19 outbreak Serbia 2020 levels anxiety depression education, army healthcare professionals. Methods. An anonymous questionnaire disseminated skilled professionals working fields army,...

As an important topic in the field of corporate governance, influence board directors’ characteristics on profitability corporations is examined here. This paper examines and chief executive officers’ (CEO) banks Serbia. In this study, boards directors were terms size participation women, CEOs similarly women’s participation. The research was conducted a sample 23 commercial from Serbia period 2017 to 2021. Profitability measured by rate return operating assets (ROA) equity (ROE). results...

This paper deals with researching the directions in which education and training should move when it comes to financial management control a focus on strategic aspects. The investigates role of director within organizations, how he/she contributes achieving optimization. Emphasis is placed importance effective communication coordination between educational institutions professionals. provides insights into organizations can improve their processes by key aspects literacy.

This study systematically investigated the extent and application of sustainability practices in healthcare system by thoroughly examining existing research conducted on healthcare-related issues within framework sustainability. The review primarily focuses three key conceptual aspects: social, economic, ecological dimensions PLS-SEM (partial least squares structural equation modeling) MGA (multigroup analysis) for private state organizations were applied study. results show that there...

The objective of this quantitative study was to examine the impact selected factors on level and state public health in local self-government units 2021, with consideration data from 2020 2019. This survey included 77 out 145 Republic Serbia examined six dimensions defined by Law Public Health: social care for city/municipality regard physical, mental, population; promotion disease prevention; environment health; working environments population organization functioning system; actions...

In the knowledge-based economy, accounting information is increasingly important. Decisions made by users of are generated system. This paper provides an overview literature dealing with attitudes and value judgments on importance ethical issues for profession. The dimension this process observed triply: from point view profession, tone at top organization itself, academic community.

In this paper we demonstrate a new conceptual framework in the application of multilayer perceptron (MLP) artificial neural networks (ANNs) to bankruptcy risk prediction using different time-delay network (TDNN) models assess Altman’s EM Z″-score zones firms for sample 100 companies operating hotel industry Republic Serbia. Hence, accuracies 9580 forecasting ANNs trained period 2016 2021 are analyzed, and impact various input parameters ANN on their accuracy is investigated, including...

Bankruptcy is a risk that any company can face, regardless of its size. The importance predicting company's bankruptcy for years before development enormous, and it important financial sustainability. Financial reporting an platform making decisions investors creditors. In recent years, the frequency false by firms has increased there are concerns about investors' confidence in capital market. Academics industry experts adopt variety management techniques to detect fraudulent reporting. A...

The increasingly complex business environment and the growing tendency for people to take legal action have led a demand accountants who understand process can conduct investigations, perform financial analysis other accounting or auditing procedures at level acceptable courts. Accordingly, some factors that influence occurrence of fraud growth literature related forensic fraudulent reporting are presented. In addition, significant advances in challenges poses academic research corporate...

Modern banks have a specific role and whole range of functions paramount importance, as financial institutions for granting loans, creating mobilizing savings economic development. In the sector, there is growing number people who are using increasingly innovative creative ways targeting all perceived weaknesses in credit approval systems. The persons committing fraud become sophisticated, which means that measures to prevent must be constantly developed ensure they able deal with threat....

In recent times, the detection of fraud has become increasingly important in accounting profession. The need to protect capital markets, on one hand, and protection reputation profession, other, require more attention be paid strengthening capacity forensic accounting. subject this paper is a discussion importance improving risk management two directions. first strengthen through education system, second direction improve skills accountants. aim give comprehensive view field its connection...

Environmental issues are becoming increasingly important from a corporate perspective to wide range of stakeholders, including customers, shareholders, potential investors, creditors, regulators, employees and the general public.The purpose this paper is point out role accounting system in environmental management, context, present costs different viewpoints that can serve as platform for organizations want design their identification monitoring or thinking about it institutionalize accounting.

Effective detection of fraudulent (false) financial reporting requires an integrative conceptual framework. This paper presents a general framework for studying factors related to the causes reporting. The purpose is sharpen our thinking on conducting research modalities defining effective risk management and assist scholars, professional accountants, regulators, policymakers better understand drivers context in which it occurs. We examine characteristics companies engaged reporting, as...

The aim of this paper is to assess the capability internal audit function in Serbian public sector add value entities by performing its work effectively, support progress and achieve requirements EU Chapter 32 – Financial control, opened 2015. We reviewed annual reports regularly published Ministry finance as well SAI’s activity for period from 2016 2022. results our analysis show that still at initial stage development. Our recommendation refers change model organization small providing...

Environmental Accounting and Management Information Systems are gaining popularity among academics practitioners. This research investigates the implementation of in context its performance System. A survey analysis was carried out directors heads accounting employees hotel companies operating Serbia, which served as a basis for discussion about integrating „green“ information providing guidelines effective implementation. According to findings, there is statistically significant difference...

This paper investigates the application of appropriate mechanisms and procedures for identifying, reducing, suppressing fraud. Challenges obstacles faced by municipalities in implementation internal controls prevention fraud are also discussed. A survey was conducted various Belgrade municipalities, 162 usable responses were received. It observed that there is a lack control or that, where it exists, not sufficient to effectively manage Further, results study indicate only one element risk...

Healthcare providers in a dynamically changing environment are under pressure to control the rapid growth of healthcare costs, which is greatly assisted by internal audit. organizations today face myriad challenges as they try adapt demands for better quality and reduced costs. Health service production needs methodologies based on specific characteristics health care. Management-based segmentation methods reveal that emergencies, continuous care, prevention treatment have different logics...

This study aims to investigate the influence of leadership on self-efficacy healthcare professionals. Additionally, it seeks explore whether stress mediates relationship between and self-efficacy. Specifically, our is focused both transactional laissez-faire leadership, which are commonly practiced by professionals due settings environments. utilized a structured questionnaire for measuring stress, Data collection involved respondents rating these statements Likert scale. The sample...