Latest EU guidelines for the implementation of Digital Competence Framework and adopted Action Plan for Digital Education (2021-2027) clearly identifies two basic strategic priorities - Encouraging the development of a successful digital education ecosystem and Development of digital skills and competencies for digital transformation, clearly indicate the importance of high quality, inclusive and affordable digital education in Europe. Today, European higher education main problem is the management of the digital transition. As Montenegro is one of the candidate countries for EU, we believe that this is very important and attractive research area. The paper deals with basic and advanced digital competencies development levels of students of University “Adriatic” Bar, seen as Montenegro’s and the EU’s future labour market staff. The results of empirical research shows the real level of students digital competencies in relation to the EU required level. The results shows whether the teaching practice of digital competencies development is sufficiently present at the University, certain limitations, reasons, and possibilities for further improvement. Today, digitalization directly affects the modern labour market. As a result, young people in Montenegro must have highly developed digital competencies, in order to remain competitive in the EU labour market.

This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services. A transaction cost economics (TCE) model was used to analyse factors that influence high levels of outsourcing of accounting tasks in the case of Montenegro, where, based on our sample, 75.4% of companies enter outsourcing arrangements with bookkeeping agencies or with external accountants. With an adaptation of International Accounting Standards (IAS) and legal requirements for submission of standardised year-end reports, there is evident growth of bookkeeping and financial service providers on the market and an evident trend of companies entering accounting service outsourcing with those agencies. A survey was developed to investigate 12 variables that, according to the TCE model, influence outsourcing decisions. The selection of variables was based on previous research in the field using the TCE or Resource-Based View model (the most common models used for this analysis). In contrast, new variables were introduced that measure the effects of the introduction of IAS through legal reporting obligations in Montenegro. By developing the model this way, it became possible to predict 47% of the variance of the dependent variable and to identify the main factors (other than price) that influence the decision of managers to outsource accounting services.

This study aims to address a research gap by analyzing the role of technology adoption as a determinant of the circular economy in relation to sustainability-oriented innovation and environmental performance. This study uses an advanced structural equation modeling (SEM-PLS) approach to address methodological rigor issues, including multigroup analysis and bootstrap methods to ensure reliability and validity. Data were collected from 201 Indonesian SMEs, and 603 responses were collected and analyzed using structural equation modeling. The findings indicate that technology adoption contributes significantly to the circular economy and sustainability-oriented innovation but is insignificant to environmental performance. Furthermore, the circular economy and sustainability-oriented innovation are key to improving environmental performance. This study presents an advanced mediation model using serial mediation analysis with bias-corrected confidence intervals to ensure methodological robustness. This study develops a theoretical framework by integrating the natural resource-based view (NRBV), environmental concern theory, and stakeholder theory in the context of SMEs, providing a more comprehensive overview for understanding the mechanisms of environmental conservation. The results also highlighted the role of the circular economy and sustainability-oriented innovation as serial mediators in the relationship between technology adoption and environmental performance. In terms of theoretical implications, this study incorporates the natural resource-based view, environmental concern theory, and stakeholder theory to improve our understanding of environmental conservation. In terms of managerial contribution, the main implication for SME managers is to invest in sustainable practices by focusing on circular practices and improving the understanding of efforts to improve environmental performance.

This paper presents an analysis of the current state of the use of digital technologies by the categorized hotel accommodation providers in the Municipality of Bar. The concept of SMART tourism and the use of digital technologies in tourism implies networking of tourist content throughout the country towards getting “smart experience” from local community and creating “smart business ecosystem”. Hotels at the locations need to take advantage of new technologies and include various business, sociocultural, psychological and educational components. Following was analysed: the quality of the internet presence, the level of networking with the local tourist businesses, the use of logistic innovations in tourism and the intensity of the use of social networks. The goal was to identify the level of current digital recognition and the degree of use of information technologies to point out the unused potential for the development of entrepreneurship in the hotel industry.

The relevance of this paper stems from the fact that the concept of sustainable development is just beginning to be applied in Montenegro. The state of Montenegro and its government are actively implementing strategies related to sustainable development, especially in areas where Montenegro has potential, such as agriculture and similar industries. The topic of this master ’s thesis is focused on the analysis of sustainable development in trade, with a special aspect on domestic products. This paper aims to show how in reality the goals of sustainable development have contributed to the improvement of business within trade, adapting trade to the needs of consumers of the 21st century and how they have provided the basis for better trade development in the future to maintain environmental, economic and consumer prosperity. Trade is just one of the areas in which sustainable development operates, but it greatly affects the economy itself, human habits and behavior.

Unifying the concept of social, economic and ecological development, the new development paradigm was established under the name of sustainable development. Sustainable development should harmonize sensible consumption of natural resources with their protection and ensure a more equitable division of wealth and equal economic development at the global level. Within such a context, science and environmental education constitute the precondition for our joint future. As regards the contents, this paper provides a precise and comprehensive overview of theoretical features of environmental pollution and sustainable development, as well as the most important aspects of environmental and natural resource management. For effective control of environmental pollution to be possible, it is necessary to consider the ethical foundations of environmental economics in particular, and special attention is paid to in the paper. A significant part of this work is devoted to criticism of uncontrolled economic growth and the inefficiency of the state in controlling environmental pollution. Knowledge management for the purpose of sustainable development and development of international regulations on the environment are also included.