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Traditional approaches of accounting and auditing are struggling to keep pace with the rapid changes brought about by technological advancements, shifting societal norms, and emerging regulatory frameworks. As a result, professionals in the field find themselves grappling with a myriad of challenges, from navigating complex reporting standards to addressing issues of social inclusion and sustainability. Moreover, the gap between academic research and practical application widens, hindering the ability of professionals and educators to adapt to the demands of the modern accounting profession....

Traditional approaches of accounting and auditing are struggling to keep pace with the rapid changes brought about by technological advancements, shifting societal norms, and emerging regulatory frameworks. As a result, professionals in the field find themselves grappling with a myriad of challenges, from navigating complex reporting standards to addressing issues of social inclusion and sustainability. Moreover, the gap between academic research and practical application widens, hindering the ability of professionals and educators to adapt to the demands of the modern accounting profession....

To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time. Accounting and Financial Reporting...

To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time. Accounting and Financial Reporting...