Abstract This article examines the conditions shaping the new international order, or rather, chaos. The West’s global dominance, under the banner of liberal democracy and globalization, which began after the end of the Second World War, is coming to an end with the major gathering in Tianjin, China, on 31 August and 1 September. Donald Trump seems to want to cooperate more with Putin and the Chinese leader than with the EU, from which he is hastening to distance himself amid the EU’s current decline. The new American leader is not interested in the rest of the world, but only in America, which he will try to make great again with the help of tariffs. The new international order will be multipolar, dominated by the integrated South, with its own leadership and specifications that will be completely different from those of the West. However, it is doubtful that this new international order, which will no longer be governed by international law, will not lead to chaos, the return of wars and the primacy of force, according to Thucydides.
Abstract Currently, the incorporation of artificial intelligence into organizational accounting and control can enhance the efficiency of these functions and data processing. Artificial intelligence speeds up error detection and rectification while reducing disparities in the initial data entry. The accounting teams within the organization exhibit a discernible impact, characterized by a decline in lower-skilled jobs and an emphasis on responsibilities that require extensive knowledge and the implementation of specialized control systems. The emphasis of accounting and control professionals will transition – grounded in financial and accounting data – toward data interpretation and decision-making counsel, as specialised knowledge and abilities are necessary for these functions. The objective of the study is to demonstrate the extent to which artificial intelligence may be utilized in accounting and control within organizations to enhance the execution of these functions.
Abstract Digital transformation is reshaping how traditional firms create, deliver, and capture value, but existing research remains fragmented across technological, economic, and strategic perspectives. This paper applies a systematic literature review to 37 peer-reviewed articles examining the impact of digital transformation on traditional business models. The analysis identifies three main thematic areas: (1) technological drivers, algorithms, and data implementation; (2) economic growth, labour markets, and inequality; and (3) strategic management, marketing, and consumer trust. In addition, several recurring patterns are observed, including the growing role of platforms, increased reliance on data-driven decision-making, changes in work arrangements, and heightened attention to trust and ESG-related issues. The review also highlights methodological, theoretical, and contextual gaps, such as the scarcity of longitudinal studies, limited integration across disciplinary perspectives, and the relative neglect of traditional industries and less developed regions. The paper closes with implications for future research, managerial practice, and policy.
Abstract The literature review on digital transformation and Knowledge Society indicates positive relationships between digital infrastructure, economic development, and institutional capacity to integrate advanced technologies, but few studies explicitly compare these dimensions in the European Union, including readiness for artificial intelligence (AI). The paper addresses this gap by examining the correlations between internet use, GDP per capita and the Government AI Readiness score. The aim is to highlight how digital infrastructure and economic maturity condition the capacity of Member States to integrate AI technologies in the Knowledge Society. The analysis is based exclusively on secondary data: Eurostat indicators and the Oxford Insights 2021-2024 set, processed and harmonized in Python for all EU Member States. The results highlight positive correlations between internet penetration and GDP, respectively between GDP and the level of AI Readiness, confirming that economic and digital development facilitate the integration of AI in public administration. The added value lies in the integration of three official data sources into a common framework, providing an empirical perspective on European digital maturity. The study aligns with digital governance literature and extends the analysis to the AI dimension. Limitations relate to the cross-sectional nature of the data and the lack of intra-national detail; future research could include time series, digital skills indicators and causal models.
Abstract The aim of this research is to analyze the influence of the determinants of financial education related to savings on the business performance of small traders at Nyawera Market in Bukavu, the capital of South Kivu Province in the DRC. It revealed that factors such as cognitive ability, information processing, and financial literacy improve financial education, which, in turn, has a positive effect on business performance, thus establishing a strong indirect link between these determinants and the success of small traders. Consequently, according to our qualitative survey of 50 traders, strengthening financial education is essential for local and sustainable development, as it encourages prosperity and the adoption of environmentally friendly practices. This creates a balance between the economic and environmental pillars of sustainable development.
