The main objective of this paper is to identify the benefits and challenges of the Internet of Things (IoT) application in the accounting field of organisations. The study adopts a questionnaire and an interview technique in a company from the road transport sector. The questionnaire research sample includes 151 accounting practitioners and students. Data are collected through the use of an online survey. A principal axis factor analysis with the promax rotation is conducted to assess the underlying structure for the items of the questionnaire. The research outcomes indicate that, in the opinion of accountants and students, the IoT adoption enables the organisation to perform enhanced reporting analysis based on large amount of data gained through sensors (mean=3.98), access to data thorough cloud computing (3.97), and accounting process automation (3.95). From the point of view of managers, the most important benefit is the increase in employee productivity and asset management. The respondents indicate the following aspects as challenges: creation of infrastructure for the adoption a new technology, which accounted for 40.22% of the variance, and cyber security, loss of privacy (7.23% of the explained variance). The findings reveal benefits and challenges for the IoT adoption and could support managers in deploying a new technology in their organisations. The research limitation concerns the fact that this study focuses on respondents from Poland.

The main objective of this paper is to identify the benefits of applying the Artificial Intelligence (AI) in the audit sector. The study employed a questionnaire for a research sample including 206 auditing and accounting practitioners and students. Data were collected via an online survey. A principal axis factor analysis with the Promax rotation was conducted to assess the underlying structure for the points of the questionnaire. The research outcomes indicate that, in the opinion of the respondents, AI adoption increases audit efficiency, and enhances client communication and service. Finally, AI can also automate time-consuming and routine tasks. The three indicated factors account for 62.223% variance. The findings reveal the advantages of AI adoption and could support managers in deploying new technology in their organizations. The research limitation concerns the fact that this study focused only on respondents from Poland.

The aim of this paper is to present the benefits of using HR analytics in enterprises. The research sample included 44 practitioners employed in HR departments of Silesian enterprises. In the study a questionnaire was used where 88.6% of people surveyed indicated the benefits of using HR in the area of recruitment, and 83.6% of respondents believe that analytics affects efficiency through the better planning and utilizing of the workforce, and also positively impacts the company’s organizational culture. Employees from large companies demonstrate knowledge of HR analytics to a greater extent than those employed in the SME sector

This study investigates the extent of digital technology adoption among Polish beekeepers and how socio-demographic factors influence this adoption. Data were gathered through semi-structured interviews with 30 beekeeping experts and a survey of 949 randomly selected beekeepers. A Random Forest machine learning algorithm was employed to predict digital adoption, and SHAP values were applied to interpret the model’s output. The findings reveal that only 28.6% of beekeepers have adopted digital technologies. Experts highlighted several key themes related to adoption, including the perceived need for technology, types of technologies used, data collection practices, benefits for management and marketing, as well as associated risks and challenges. Among the socio-demographic factors, beekeeping experience had the strongest impact on digital technology adoption, followed by formal education in apiculture and the beekeeper’s age. These factors allowed the identification of three distinct beekeeper profiles: education- and engagement-driven beekeepers, experience-driven beekeepers, and highly experienced beekeepers. These insights can help beekeeping associations and policymakers promote the effective adoption of digital tools to support more sustainable and efficient apiary management.