This study provides a comprehensive intellectual landscape of the integration of artificial intelligence (AI) with carbon accounting and emissions management. Despite the growing integration of AI in sustainability ...

Auditors play a crucial role in ensuring financial transparency and accountability. However, declining interest among undergraduates in auditing careers, particularly in developing economies, raises serious concerns. ...

Taxpayer satisfaction is vital for sustaining compliance and revenue in Sri Lanka, where income tax is a major fiscal source. Inland Revenue reform in 2022, including increased rates and a broader tax base, has intensified ...

The absence of trained accountants in Sri Lanka, like anywhere else, has been brought to the forefront of attention regarding whether institutions of tertiary education can cater to growing demands for professionals ...

In today's digital era, blockchain technology has emerged as a powerful innovation, particularly in the financial sector. This study examines the impact of blockchain technology on enhancing the efficiency of financial ...

This study explores the relationship between corporate governance mechanisms and the level of sustainability reporting in Sri Lankan listed companies. As sustainability reporting becomes increasingly vital in global ...

This study investigates the impact of inventory management practices on the financial performance of listed food, beverage, and tobacco companies in Sri Lanka. It focuses on key indicators, inventory conversion period, ...

The recent occurrence of corporate failures in Sri Lanka has highlighted questions about the trustworthiness of companies. To enhance transparency and rebuild stakeholder confidence, companies increasingly adopt voluntary ...

Integrating sustainability into higher education is critical for preparing future leaders to address environmental and social challenges. However, evidence on undergraduates' engagement in sustainability practices ...