The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to...

This study aims at shedding light on how e-commerce contributes to climate change in European Union countries. To explore this relationship, we introduced a novel index designed to measure the evolution of climate change as the dependent variable, while considering e-commerce activities as the...