This paper reviews accounting education literature with a focus on the supply of and demand for accounting professional's competencies. Its main objective is to determine which actors are involved in the relationship, ascertain both sides' perspectives, and evidence competency supply and demand...

The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none include disclosure of social accounting information...

Mining activities can be good for the local economy, but they can also have a negative impact, which has created increasing pressure from stakeholders. A constructive and positive engagement between a company and its stakeholders is important for sustainability issues and can provide a shared...

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving...

Digital technologies have changed and disrupted the dynamics of the economy and society as a whole, offering new opportunities for entrepreneurs with potential impact on economic, environmental, and social value creation. This paper examines the scientific research on digital entrepreneurship...