This study examines the investigation of accounting factors through audited financial statements in businesses by analyzing the qualified staff and investment in technology for sustainable profit. Therefore, the main goal is to analyze whether qualified staff and investment in technology affect the sustainability of profit in businesses through the investigation of accounting factors in the audited financial statements toward a circular economy, more specifically in these financial items: total assets (TASS), and intangible assets (IASS), total liabilities (TLIA), total income (TREV), and net financial income (NFI), based on questions about which financial items businesses should take care of, as well as businesses that do not invest in technologies and skilled staff: does this hinder profit sustainability? Therefore, for this study, data are collected from the financial statements (balance sheet and income statement) of (N = 800) businesses according to their activity (manufacturing businesses = 256, service businesses = 192, and distribution businesses = 353) during the period (2020–2022). The results show that each of the variables and factors had a significant impact on sustainable profit through the circular economy in (N = 800) businesses. However, to have a sustainable profit in business, it is strongly recommended to pay attention to these findings: businesses should (a) be careful with total liabilities, (b) increase the performance of total assets, (c) increase the performance of net financial income, (d) increase the performance of total business income, and (e) increase and develop the skills of workers, as well as improve technology (equipment, machinery, etc.). With implications and limitations, it was difficult to access some of the financial statements; there are only a limited number of variables, so the same models can be analyzed for other businesses, variables, and countries.

Purpose – This research examines and investigates the importance of sustainable business profit through customers and its impacts on three key business domains: technology-innovation-service (TIS). The main goal was to see what were the interrelationships of business-consumers and consumers-business analysis to have a sustainable profit based on the models: Innovation and Growth Teams (IGT), Innovative Customer Relationship Management (ICRM), Business-to-Consumer (B2C), Customer Service and Support (CSS), Customer Service Technology (CST), and Multidimensional Scaling model (MDS) or the factors (F1–F14). Were these factors important to businesses and which variables had the greatest impact on sustainable profit through consumer evaluation during purchase? Research methodology – This research was carried out on manufacturing, service, and distribution businesses (consumer-business analysis) and consumers (business-consumer analysis) in 200 businesses and consumers, through the completion of the online questionnaire and the meeting with the business managers, considering the same variables during the period (2019–2022). The data processing was done through (SPSS Statistics 23) using tests and econometric analysis (descriptive, factorial, reliability, multiple regression, and multidimensional scaling analysis) the model shows that all factors have great effects on sustainable business profit through consumers. Findings – However, it is suggested that of great importance for a sustainable business profit through customers are: the behavior of workers and staff, handling requests faster, business support before and after purchase, providing information applications (discount, usage, term of the expiration date, product content, payment methods as well as the provision of transport by the business for consumers. Research limitations – The limitations of this research are only a certain number of variables, years, and the number of businesses, but for other analyses and research, researchers can take a larger number of variables, businesses, and/or countries using the same models. Practical implications – Based on the above questions, it was confirmed that a (TIS) through models will make the profit even more stable by strengthening the position of businesses in the market against their competitors. So, in this case there are still practical implications in three key business domains (TIS) technology, innovation, and services. Therefore, businesses should pay attention to these findings to have a sustainable business profit. Originality/Value – Research related to sustainable profit through consumers considering three key business domains technology, innovations, and services (TIS) has not been analyzed earlier in terms of consumers as buyers and businesses as providers of products and services.

Today, the risk management of budget challenges throughout the budget process is greater than ever. The process of change has been driven by new information and communication technologies, resulting in e‐government. The purpose of this scientific paper is to see whether budgetary challenges have an effect on the performance of e‐government in complex financial systems based on factors F1, F2, F3, F4, and F5: lack of information, lack of cooperation, lack of resources and reduction of focus, lack of budget experts and financial stability, and shortcomings and inconsistencies during the budget process. Therefore, this study aims to advance the understanding of how to manage risks from budgetary challenges by focusing on a novel approach to improve e‐government performance in complex financial systems. Empirical research was based on three key issues: an approach to e‐government, analyzing which variables need more attention to risk, and learning how to meet budgetary challenges to improve performance during governance. For this study, the data were conducted by Kosovo’s public institutions, more specifically at the central level (Ministry of Finance) and at the local level (38 municipalities of Kosovo). A total of 38 questionnaires were analyzed and divided into three sessions, which were analyzed through three analyses, such as factor analysis, data reliability analysis, and multiple regression analysis, using SPSS version 23.0 for Windows. The research was conducted over the years 2017, 2018, 2019, and 2020, while the analysis involved several processes, where some of the factors were removed in order to make the model acceptable. In this case, 21 variables were tested and divided into 5 factors. The results showed that special attention should be paid to these factors to reduce budgetary challenges and increase the performance of e‐government in complex financial systems, such as (a) lack of resources (staff, funds, infrastructure, tools, etc.), (b) increasing the focus on risk management even after the transfer of funds from the ministry to the municipality, (c) the selection of programs based on priorities and not on the basis of wishes and policies, (d) having political stability, rule of law, and more control, and (e) having regulations and guidelines from the practices of developed countries as well as taking into account the opinions of budget experts. The implications of this paper have to do with only a considerable number of variables, which were taken in the study as well as only in the municipalities of Kosovo. In this case, for other analyses by other researchers, other variables can be analyzed in other countries by making comparisons.

This study investigates the moderating role of finance, accounting, and digital disruption (FADD) in the relationship between auditing and sustainability (AS) and financial reporting and ESG integration (FRESGI) through the triple-helix perspective. Drawing on data from 200 experts across corporate, academic, and governmental sectors in Kosovo (2024–Q1 2025), the research applied advanced statistical techniques, including EFA, CFA, and moderation analysis using SPSS and AMOS, to explore both direct and interaction effects. The results reveal that FADD significantly enhances ESG integration, with strong direct effects observed in the corporate sector (β = 0.259, p < 0.001) and public institutions (β = 0.281, p < 0.001). However, the moderation analysis shows that the government dimension of FADD (FADD_2) negatively influences the relationship between corporate sustainability practices (AS_1) and ESG reporting, indicating limited coordination across sectors. These findings highlight the need for aligned, sector-specific strategies that harness digital innovation and financial transformation to strengthen sustainable auditing and reporting practices. This study provides actionable insights for policymakers, practitioners, and academics working to advance ESG integration across complex institutional ecosystems.

Purpose: The purpose of this research is to see if total direct taxes (TDT) affect the growth of the country's income and well-being or stagnation and gaps based on the variables raised: Corporate Income Tax (CIT), Personal Income Tax ( TAP), Property Taxes (PT), Other Direct Taxes (ODT), as well as to explore which variables had a greater impact on income growth, welfare or gaps before and during the Covid-19 pandemic. Theoretical framework: First, this research brought a new approach to explore the income statement through total direct taxes before and during the Covid-19 pandemic, then analyzed which variables there were increases in income, gaps, or welfare. Finally, an overview is given on how to promote and continuously increase state revenues and reduce gaps through TDTs. Design/methodology/approach: The data were collected at the local and central levels in the state of Kosovo based on the audited financial and economic reports for the period (2014-2021) as well as through interviews with officials and directors in the finance department and with the Minister of Finance during 2017-2018, analyzing in detail all financial items for direct tax variables and their impact on government revenues, on the country's well-being or economic-financial gaps through descriptive analysis, factorial analysis, reliability analysis, multiple regression analysis using SPSS version 23.0 for Windows. Findings: Based on analyzes such as PCA Matrix Loading Factors, PCA Model Summary- Multiple Linear Regression, Coefficients- TDT, the results showed that the variables [(CIT=98%, R=.980, Sig=.000, F=148,854), (PIT=99%, R=.987, Sig.=000, F=220,841), (PT=90%, R=.902, Sig.=.000, F=26,240)] are quite important and that they have influenced the increase in income and well-being of the country, while the variable (OTD=39%, R=.390, Sig.=000, F=1.079) has not influenced the well-being of the country during this period and that there are still some gaps that need to be improved before and during the Covid-19 pandemic. Therefore, greater weight in the collection of (TDTs) and an increase in well-being have been shown (PIT=.975, Cons=.136, Acu=99%), while gaps have been shown (ODT: Cons=.209, Acu =39%). It is recommended that the state should be careful in collecting revenues from (TDT) and especially (OTDs). Research, Practical & Social implications: The limitations and implications of this research are that the study period is (8) years, the number of variables is limited to only (4) with their sub-variables (48), and it is only an analysis of one country. Therefore, for further analysis, a larger number of countries, periods, and variables can be taken into the research. Originality/value: It will help countries to see where there is an increase in income and well-being and where there are gaps and a decrease in income and based on this, they should be careful in creating policies to encourage and increase income through (TDTs)

This paper examines the strategic profits and entrepreneurial expectations that accompany financing and investing in women-led businesses in Kosovo, India, and United Kingdom. Its main goal was to observe what the strategic profits and entrepreneurial expectations were for these businesses, based on consideration of three factors: Factor 1 (Strategic profits and entrepreneurial expectations), Factor 2 (Financing and investing expectations), and Factor 3 (Strategic profits). Were these factors associated with one another when making financing and investment decisions, and which variables should be considered more carefully by businesses to improve performance, survive as a business and stay ahead of competitors, meet stakeholder expectations and achieve strategic profit forecasts? Through data processing (SPSS program for Windows 16) using tests and econometric analysis (descriptive, factorial, reliability, and multiple regression) the model shows that all three factors play a significant role in determining strategic profits and entrepreneurial expectations. However, it is suggested that if staff cannot quickly adapt to changes in the environment, and the managerial skills and correct leadership are not in place to execute ideas that increase profit, ensure the regular repayment of debts and loans, deploy innovative strategies, maintain a company's legal status and evaluate the work of employees, then businesses will struggle to increase their strategic profit and guarantee their market survival when compared to their competitors.