Background: Digital transformation has emerged as an important theme in contemporary organisational studies, particularly within public sector institutions striving to enhance operational efficiency, improve service delivery, and foster innovation. This study aimed to explore the experiences of...

Enterprises, especially those operating in a dynamic environment of industrial production, need a management concept capable of responding to changes. For prompt and accurate reactions, it is crucial for managers to have a feedback system that allows monitoring the achievement of defined goals,...

Purpose: The article examines the role of management accounting in managing human capital, a key intangible asset for services sectors. Considering new expectations regarding the role of management accountants and human resource professionals, the article explores the ability of the disciplines...