The study aims to identify the knowledge, skills and competencies required by accounting and auditing (AA) professionals in the context of integrating disruptive Generative Artificial Intelligence (GenAI) technologies and to develop a framework for integrating GenAI capabilities into organisational systems, harnessing its potential to revolutionise lifelong learning and skills development and to assist day-to-day operations and decision-making. Through a systematic literature review, 103 papers were analysed, to outline, in the current business ecosystem, the competencies’ demand generated by AI adoption and, in particular, GenAI and its associated risks, thus contributing to the body of knowledge in underexplored research areas. Positioned at the confluence of accounting, auditing and GenAI, the paper introduces a meaningful overview of knowledge in the areas of effective data analysis, interpretation of findings, risk awareness and risk management. It emphasizes and reshapes the role of required skills for accounting and auditing professionals in discovering the true potential of GenAI and adopting it accordingly. The study introduces a new LLM-based system model that can enhance its GenAI capabilities through collaboration with similar systems and provides an explanatory scenario to illustrate its applicability in the accounting and audit area.

This article explores the intricate relationship between digital transformation and non-financial performance in Central and Eastern European (CEE) countries. As these nations navigate the complexities of post-communist economic landscapes, the role of digitalization emerges as a pivotal factor influencing various dimensions of organizational performance beyond mere financial outcomes. In this framework, our research aims to analyze the ways in which digital transformation (as proxied by DESI) impacts a range of non-financial performance metrics (ESG) in order to furnish a thorough comprehension of the intricate interplay within the specific context of CEE countries. With data collected over an 11-year timeframe, we performed a panel data analysis, relying on a robust regression. The main findings indicate that digital transformation profoundly impacts the environmental (CO₂ emissions, renewable energy consumption), social (ratio of female-to-male labor force participation rate, unemployment) and governance (government effectiveness) performance of CEE countries, although the effects vary significantly across different regions. The panel data highlight potential areas for policy emphasis, particularly in relation to reducing CO₂ emissions, improving regulatory quality, and advancing digital integration and connectivity. The disparities identified may inform targeted strategies aimed at uplifting underperforming regions, thereby contributing to enhanced economic growth and sustainability.

Increasing the incidence of work out of company office (WOCO) by transforming it from a more limited and circumstantial practice into a predominant work option requires a special attention of social partners and political decision-makers in order to harmonize economic and social performances. The aim of this research is to evaluate the effects of WOCO from the economic perspective – resources allocation and performance, developing the previous studies through the approach of the broad area of WOCO, extending the analysis at the microeconomic and macroeconomic level, in order to harmonize the objectives of sustainable economic growth. Using bibliometric techniques, the 289 scientific publications from the Web of Science platform were analysed, highlighting the conceptual and intellectual structure of the research, in the field. The research themes related to economic topic consist of: the degree of employment, technology and digital infrastructure development, economic performance and productivity, and carrying out economic activities from the perspective of WOCO. The results of this broad-spectrum research reveal a holistic view of the network, constituting a relevant reference to develop a comprehensive understanding of the impact of WOCO, useful to researchers, managers, and regulatory bodies, and identifying the potential research gaps and future research direction.