Pandemic times and an increasing pace of sustainable development have accelerated the process of Industry 4.0 implementation. Digitalization is one of the key issues of Industry 4.0 development. The paper investigates an identified research gap on the perception of digitalization in terms of environmental goals and sustainability in the SME sector. The study features a comparative research design and examines the perception of digitalization in small and medium-sized enterprises in Poland and Serbia. The study gathered 235 responses on the impact of Industry 4.0 and digitalization in SMEs on environmental issues and sustainable development. Findings revealed that digitalizing the company has a positive effect on reducing carbon emissions. However, statistically significant discrimination in reducing harmful emissions was found between Poland and Serbia. Provided research procedure further adds to the practical implication in finding carbon emissions as the most important issue in sustainable development in the SME sector.

Purpose: The aim of this study is to determine how habit, social influence, and facilitating conditions influence accounting students’ use of ChatGPT. Methodology/approach: The study was conducted among bachelor’s, master’s, doctoral, and postgraduate students studying accounting-related majors at the University of Economics in Katowice. Ordinal logistic regression was used to analyze 237 responses. Findings: The study confirms that the accounting students use ChatGPT primarily for self-studying and preparing projects and homework, with facilitating conditions, habits, and gender having a statistically significant impact on its use. Maintaining habits positively impacts the use of ChatGPT. The gender comparison indicates that women are less likely to use it than men. Research limitations: The study was conducted only at one economic university in Poland. Originality/value: The results reveal that ChatGPT use is a habit for 5% of accounting students. The results of our study highlight the need to conduct further research in this area, to include ChatGPT in professional activities and teaching to make users aware of the dangers (including ethical ones) associated with the use of artificial intelligence in accounting practice and to familiarize accounting teachers with it to help shape good habits among future accountants.

The purpose of this paper is to advance research on prosumers knowledge sharing with enterprises and public organizations by examining as well as improve the understanding of what knowledge about products, prosumers share and would like to share in order to improve products. This paper provides and verifies a new theoretical framework depicting prosumers knowledge about products, which they can share with business and public organizations. The reported outcomes are the result of a questionnaire survey that yielded responses from 783 Poland and 171 United Kingdom (UK) based prosumers. The research findings reveal that prosumers mainly share their knowledge about products functionality, ease and intuitiveness of use, as well as a products reliability and durability, whereas they rarely share knowledge related to products design or the packaging of products. It is also found that there are significant differences between knowledge about products that prosumers share and would like to share. In addition, Poland prosumers share and would like to share various kinds of knowledge about products more frequently than UK based prosumers.