Modern technologies require the need to analyze the opportunities for improving the integration of digital technologies in CSR activities in the context of added values between business and science in perspective, including the future digital society. The main goal of this article is to identify the current state of research on the integration of digital technologies in CSR activities in business, as well as to prepare recommendations for further research and practice. Additionally, the study aims to recognize the relationship and dependencies between CSR and digital technologies. A systematic literature review and bibliometric analysis of 129 scientific articles published between 2014 to 2023 was performed. The bibliometric analysis was organized in two directions: descriptive and performance analysis, through which we can study the contribution of the analyzed objects to the given scientific area, and science mapping, which studies the relationships among them. The results indicate that companies more frequently use artificial intelligence, blockchain, the Internet of Things and other technologies to increase the efficiency and impact of their CSR activities. In addition, this research reveals the basis of bringing forward the new trends for future publications, which shall upgrade and enrich the theory and practice.
Introduction. Nowadays participants in the business and social life face challenges in the context of the sustainability and the social responsibility. The only way to successfully overcome them is by all of them working together in one direction at all levels and in all fields. All efforts to harmoniously achieve the goals of sustainable development by the various communities of the planet are extremely relevant today and will continue in the future. Higher accounting and economic education are in support of sustainability, management of natural resources and social responsibility. Aim and tasks. The aim of the research is to analyze the possibilities for further development of economic solutions in the context of application integration approaches with care for our unique planet and its riches for the future. The tasks of the research find expression in: 1) to prove the need to pay attention to the issues of sustainable development when making decisions about the economy; 2) to analyze the essence and principles of an up-to-date concept for a sustainable way of doing business and management of natural resources; 3) to indicate the path that business and society shall take in order to develop responsibly; 4) to prove the importance of developing an international and national strategy for corporate social responsibility. Results. The data shows that today it is required that the specialist with a higher economic and accounting degree possess knowledge and competences for the quality realization of reporting, controlling, and other activities in the private and public sectors. Specifically, the investments in new knowledge and competences of such specialists in the context of sustainability, management of natural resources, and social responsibility create prerequisites for a more competitive and resilient business. At the same time, the data shows that the degree of balance between the three aspects (social, economic, and environmental) and the whole direction of higher education towards the problems of sustainable development as of this moment is not satisfactory. Conclusions. The dominant idea is that successful implementation of flexible educational schemes, accelerated digital transformation, and full adaptation to relevant business challenges (the practice) will result in the establishment of a new model of educational policy that will contribute to the successful realization of sustainability, natural resource management, and social responsibility.
The practice has proved that financial accounting is the language of business and the main reporting and information system designed to record and perform current processing of reporting data on business and financial transactions, and periodically present information about the property and financial condition of the enterprise. In the digital economy, the business is constantly changing, the number of electronic administrative and public services is increasing, new types of transactions and new ways of payment between counterparties from EU member states and beyond appear, new means of payment (virtual money), lifelong learning, etc. New objects of accounting are changing and / or appearing, which in parallel with the dynamic parameters of the business naturally require a change in the methods and organization of training in financial accounting, timely updates of the curriculum and syllabus and others.
The business ecosystem provides full integration of economic and environmental objectives. Every company, including those from the Bulgarian mining industry, implements specific actions, mechanisms, innovations for environmental management. The aim of the present study is to analyse the relationship between the economic and non-economic priorities of enterprises of the mining industry, especially now in the context of solving the global problem of transformation towards sustainable development. The following research tasks have to be settled for reaching the above-mentioned goal: 1. to analyze the influence of modern technologies, the remote control of machines underground, including remote control and self-learning drones in underground mines on the optimization and improvement of work processes and the protection of a cleaner environment; 2. to focus on some relevant aspects of green transformation of the mining industry, incl. in the development of environmental, social and new management models as a factor for successful business; 3. to research the impact of the initiated cycle of interest rate tightening on the implementation of the planned activities for environmental management of the mining industry. In the course of the study shall be justified the thesis that the future of the mining industry in Bulgaria is digital, green and sustainable. The methodology of structured interview was used. The sample was formed by the method of random non-recurrent selection. For the purposes of the research, we have carried out analysis of the whole assessment of the favourable opportunities and potential risks, as well as the strengths and weaknesses of the new model for an environmental management system. The results of the research are expressed in establishing the trend for digitalization and innovation, tracking the importance of environmental management and protection.
Nowadays all businesses need access to an extensive pool of information. Reporting, financial and accounting analysis, financial planning and budgeting are key factors for market-oriented corporate management and successful business. In the digital economy, strong competition, responsible entrepreneurship and corporate social responsibility the business feels a need for revolution and new decision sciences for complex systems that collect big data, analyze it and create reports that can be used by managers for decision-making. The present study aims to prove that the accounting automation system is an important tool for managing the economic activity of companies, because it mediates the interrelationships between managers/decision-makers, or subjects of management, economic activity and its results, or object of management, in support of Business intelligence, or BI, Data and Analysis, Power Platform, etc. The following research tasks have to be settled for reaching the above-mentioned goal: 1. to analyze the components of decision support systems; 2. to research the types of decision support systems; 3. to demonstrate the impact of the accounting automation system as a decision support system on the optimization and improvement of the working processes and making adequate timely management decisions; 4. to analyze the technological aspects of accounting automation system as a decision support system; 5. to research the challenges and solutions regarding ERP systems and SAP. In the course of the study shall be justified the thesis that the successful business is based on true, accurate and reliable information which is mostly generated by automated accounting system as a decision support system and contemporary information technologies. The results of the research are expressed in establishing the way to ensure and guarantee the unification, acceleration and optimization of the input-processing-output process, analysis, financial modelling, financial planning, etc. about decision support and respectively wealth management.
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