destructive and transformative. The destructive effects of digitalization substitute human labor, while transformative effects of … digitalization complement it. We distinguish between four broad groups of occupations that differ with regard to the impact of … digitalization upon them. "Rising star" occupations are characterized by the low destructive and high transformative effects of …

accounting rules and principles. The aim of this paper is to analyze and systematize the key challenges that digitalization … literature. The results are showing that accounting profession is faced with numerous challenges in the era of digitalization … technology and digitalization will have a significant impact on the accounting profession in the coming period. Changes are …

The global shift toward sustainability and increased digitalization is evident. Nations are integrating renewable … existing gaps. The study acknowledges existing government initiatives aligned with green transition and digitalization. However …

Digitalization and artificial intelligence are changing modern business organizations. New technologies help to analyze …