This study indicates that internal auditors need to fully adopt CAATs to improve the efficiency of auditing tasks. This paper investigates the determinants influencing CAAT adoption among internal auditors in Jordanian firms. This study investigates the roles of performance expectancy, effort expectancy, social influence, and facilitating conditions on the adoption of CAATs. Also, this study investigates the moderating variable of auditor experience. The data were collected using a survey that was sent to 420 internal auditors in auditing firms in Jordan. A total of 291 responses were collected, of which 279 proved to be valid for study. This study found that the adoption of CAATs is influenced by performance expectancy, facilitating conditions, social influence, and auditor experience. Conversely, effort expectancy has no influence. Furthermore, auditor experience moderates the relationship between performance expectancy and facilitating conditions for CAAT adoption. This study found that auditor experience does not moderate the relationship between effort expectancy or social influence and CAATs in auditing firms in Jordan.

The subject of this study is sustainable development accounting, particularly its role in shaping environmental and social indicators of enterprises. The paper pays special attention to the issue of insufficient integration of environmental and social aspects into conventional financial accounting. It identifies the need to devise methodologies that include social and ecological indicators in financial reporting, to provide a more comprehensive understanding of the impact of enterprise activities on society and the environment. The results demonstrate that the implementation of sustainable development accounting allows for a comprehensive assessment of the financial, social, and environmental impact of the enterprise. Analysis of sources proves that enterprises that use this approach have better opportunities for risk forecasting and resource management, which increases their competitiveness and responsibility to society. The interpretation of the results emphasizes that the success of sustainable development accounting is conditioned by the ability to integrate comprehensive data about the impact of enterprise activities on the environment and society into the general management system. Such integration allows enterprises not only to meet regulatory requirements but also to enhance their overall value and image. The features and distinctive characteristics of the results are that they enable companies to conduct more transparent and responsible business. The implementation of sustainable development accounting systems gives enterprises the ability not only to reduce the negative impact on the environment but also to effectively engage resources to address social issues. The domain of practical application of the results extends to corporate governance, socially responsible business, investment analysis, and environmental assessment. It includes internal and external regulation, stakeholder requirements, and strategic planning at enterprises

Accounting transparency is primarily a critical issue in Ukraine, where the country has been dragged down for years by systemic corruption and inefficiency. This study considers the potential application of blockchain technologies for improving accounting practices' transparency and the factors hindering their further advancement. The research is based on a descriptive methodology. It combines primary data from 15 companies via semi-structured interviews carried out in Ukraine in 2022 and 2023, with secondary data represented by reports on the companies in the industry and the global benchmarks in Ukraine. The relationship between blockchain adoption and transparency and the barriers to blockchain adoption, characterised by high costs, lack of regulatory certainty, and infrastructural constraints, were analysed using descriptive statistics, correlation analysis and SWOT analysis. Blockchain adoption is positively correlated with higher transparency, where blockchain systems surpass conventional accounting in traceability and reduce fraud at the cost of significant financial and technological involvement. The study demonstrates blockchain's potential to enhance transparency in accounting while highlighting its limitations and the financial, infrastructural, and regulatory challenges hindering its implementation in Ukraine.