The transition to green economies is considered to be a key driver of sustainable economic development. Growing awareness of environmental costs and their integration into corporate performance reporting has led to the development of a new environmental dimension of accounting. Although it is a modern concept, its integration into the tourist business community is important, especially because tourism is recognized as energy and emission intensive. As preserving the environment can create an optimal framework that is in the function of the development of sustainable tourism in Montenegro, this paper discusses and analyzes the degree of knowledge of tourism companies on the application of the green concept, especially through the prism of socially responsible business. The research study was conducted by applying the classification Decision tree model (DT) on the data obtained by surveying employees and owners of Montenegrin tourism companies. The DT method has shown that socio-demographic factors have a significant impact on understanding the importance of green accounting in the tourism sector of Montenegro and that most tourism companies include corporate social responsibility in their business strategy and policy. The fact that the same or similar research on this topic has not been done in Montenegro, but also in neighboring countries, indicates an important contribution that this paper may have for the scientific and professional community, primarily in the form of incentives to create and publish reports on environmental protection.

This paper examines the relationship between insurance market development and economic growth in EU member states in the period 1998-2018. Our results indicate that there is no causality between premium per capita and GDP per capita growth in ... This paper examines the relationship between insurance market development and economic growth in EU member states in the period 1998-2018. Our results indicate that there is no causality between premium per capita and GDP per capita growth in ...

This paper aims to examine the sustainability of online teaching using the ZOOM application. The research is exclusively related to the course entitled Mother Tongue Spelling at the university level. Its main goal is to analyze the perceptions of surveyed students of Montenegrin philology faculties about the advantages and disadvantages of this type of teaching and their attitude towards traditional, online or blended models of teaching. This paper will examine the opinion of students regarding the application of dialogic, monologic, textual and blended communication methods. Descriptive statistics and the decision tree model were used in processing the survey data. The research showed that students see the availability of lecture recordings and attending lectures regardless of their current location as the biggest advantages of online spelling classes, while the most significant limitations point to technical problems and lack of social interaction. The results also showed that the students prefer the application of the blended method, while the monological method was rated the lowest. The key contribution of this paper is its focus on online learning of the students’ mother tongue, not a foreign language.