This paper presents a comparative bibliometric analysis of digital transformation in small and medium enterprises, focusing on before and after the COVID-19 pandemic. Using data from the Scopus database, the study analyzes 1566 articles published between 2001 and 2024, focusing on pre-COVID (2001–2018) and post-COVID (2019–2024). Bibliometric tools, including VOSviewer and Biblioshiny, were employed to conduct performance analysis, scientific mapping, and co-occurrence analyses of keywords and co-authorship. The results demonstrate a substantial increase in research output post-COVID, particularly in areas such as the Internet of Things (IoT), cloud computing, and e-commerce. These technologies have become vital for the survival and competitiveness of SMEs in the post-pandemic world. However, the study also highlights significant challenges, including limited financial resources and a lack of skilled personnel, which have hindered SMEs’ ability to implement digital transformation fully. Government intervention, through financial assistance and strategic support, is identified as crucial in enabling SMEs to overcome these obstacles and successfully navigate the digital era. This analysis contributes to the growing body of literature on SMEs’ digitalization, offering key insights for policymakers, researchers, and businesses aiming to adapt to the evolving digital landscape in a post-pandemic economy.

Objectives: This paper aims to comprehensively explore the implications of Big Data within the realm of accounting, dissecting both its potential advantages and the hurdles it presents. The primary goal is to introduce and delineate the potential benefits of Big Data integration in accounting practices. Additionally, it seeks to identify and thoroughly examine the challenges impeding the seamless assimilation of Big Data into accounting methodologies. By delving into diverse applications, including Auditing, Cost Management, and financial reporting, this study aims to shed light on the multifaceted nature of Big Data's role in accounting. Methods/Analysis: This paper commences with an introduction to the concept of Big Data and its anticipated advantages for accounting practices. It proceeds to conduct a meticulous review and synthesis of existing literature, dissecting the intricate relationship between Big Data and accounting. Through this review, it emphasizes the stumbling blocks encountered in integrating Big Data. Subsequently, it offers a detailed exploration of Big Data's applications in accounting. Findings: Big Data exhibits the potential to substantially transform accounting practices, offering avenues for superior decision-making and analysis. However, the challenges related to data management and analysis pose substantial barriers for accountants in effectively integrating Big Data. Novelty/Improvement: This study offers a comprehensive exploration, dissecting both the potential advantages and challenges presented by Big Data within accounting practices. It provides detailed insights into specific applications of Big Data in accounting, going beyond a surface-level understanding and focusing on domains like Auditing, Cost Management, and financial reporting. Doi: 10.28991/ESJ-2024-08-03-024 Full Text: PDF

This comprehensive literature review delves into the dynamic role of Internal Audit (IA) in addressing sustainability, resilience, and Environmental, Social, and Governance (ESG) considerations within organizations. It addresses two fundamental inquiries: Firstly, it examines how Internal Audit actively contributes to an organization’s sustainability and resilience initiatives through the effective implementation of ESG strategies. Secondly, it investigates methods for quantifying the additional value generated by ESG implementation. The review underscores the pivotal role of corporate responsibility (CR) and sustainable, responsible investment (SRI) in shaping the value proposition of ESG practices. Synthesizing diverse research findings, the review reveals that robust ESG practices not only foster enhanced profitability but also bolster market value. Significantly, it underscores the indispensable role of Internal Audit in effectively navigating the complex and evolving ESG landscape, thereby ensuring organizational resilience and sustainable growth.

(1) Background: The convergence of Big Data and the Internet of Things (IoT) is transforming digital accounting from retrospective documentation into real-time operational intelligence. This systematic review examines how Industry 4.0 technologies—artificial intelligence (AI), blockchain, edge computing, and digital twins—transform accounting practices through intelligent automation, continuous compliance, and predictive decision support. (2) Methods: The study synthesizes 176 peer-reviewed sources (2015–2025) selected using explicit inclusion criteria emphasizing empirical evidence. Thematic analysis across seven domains—conceptual foundations, system evolution, financial reporting, fraud detection, audit transformation, implementation challenges, and emerging technologies—employs systematic bias-reduction mechanisms to develop evidence-based theoretical propositions. (3) Results: Key findings document fraud detection accuracy improvements from 65–75% (rule-based) to 85–92% (machine learning), audit cycle reductions of 40–60% with coverage expansion from 5–10% sampling to 100% population analysis, and reconciliation effort decreases of 70–80% through triple-entry blockchain systems. Edge computing reduces processing latency by 40–75%, enabling compliance response within hours versus 24–72 h. Four propositions are established with empirical support: IoT-enabled reporting superiority (15–25% error reduction), AI-blockchain fraud detection advantage (60–70% loss reduction), edge computing compliance responsiveness (55–75% improvement), and GDPR-blockchain adoption barriers (67% of European institutions affected). Persistent challenges include cybersecurity threats (300% incident increase, $5.9 million average breach cost), workforce deficits (70–80% insufficient training), and implementation costs ($100,000–$1,000,000). (4) Conclusions: The research contributes a four-layer technology architecture and challenge-mitigation framework bridging technical capabilities with regulatory requirements. Future research must address quantum computing applications (5–10 years), decentralized finance accounting standards (2–5 years), digital twins with 30–40% forecast improvement potential (3–7 years), and ESG analytics frameworks (1–3 years). The findings demonstrate accounting’s fundamental transformation from historical record-keeping to predictive decision support.

Before the early negative effects of human activity on the environment and nature became apparent, there was no particular concern. The consequences of exponential population growth over the years brought a negative impact, increasing the risk and concern for the future. In recent decades, there has been an admittedly large, joint, and ambitious effort at the international and European levels to promote and implement the values and rules of green development and growth. Green growth is crucial regarding the policy implemented by the European Union (EU). Therefore, it calls on all its member states to participate in this effort concerning the environment and natural resources, having as its main tool environmental taxation. This paper primarily aims in proving that environmental taxation facilitates, through the proper implementation of European Union rules, the achievement of green growth. The research methodology followed, was the study of the environmental indexes of the European Union countries from 2002 to 2020, including Greece. They were analyzed and compared to the European Union average indexes (Eurostat, 2020). The study results highlighted that environmental taxation is crucial in enhancing green growth by increasing the revenues of state funds and reducing environmental problems at European and international levels.

In the digital world, borders between countries are fading, and many people keep making more and more online purchases, often from offshore vendors. Cross-border e-commerce is a game-changer for international trade but poses serious challenges for traditional customs procedures. As the number of parcels continues to grow rapidly, customs authorities around the world strive to balance between effective revenue collection, trade facilitation, and proper safety controls. At the EU level, significant revenue losses and competition distortion have led to changes in VAT rules with a key policy objective to fight tax fraud in e-commerce and reduce the administrative burden of VAT collection. The VAT e-commerce package that came into force on July 1, 2021, includes measures on imports of low-value goods from third countries. The adopted solution imposes liability on digital platforms that play a crucial role in the rise of B2C internet sales. This article provides an overview of e-commerce global trends and challenges, international organizations’ initiatives, emerging technology pilots, as well as best practices. It also offers a critical description of the new EU VAT provisions that have a severe effect on customs. Moreover, it describes the design, functional, and interoperability specifications of a proposed web-based application that enables buyers to lodge customs declarations themselves, aiming for improved transparency on import-related charges and more effective e-government at a more general level through the digital transformation of customs clearance. Doi: 10.28991/ESJ-2024-08-01-024 Full Text: PDF