Ovaj rad ima za cilj da analizira implikacije blokčejn tehnologije u računovodstvenoj profesiji i vladinom sektoru. Tehnologija blokčejna, nepoznata do prije samo jedne decenije, pojavila se iz sjenke bitkoina i sada je u središtu rasprave o budućnosti digitalne ekonomije. Blokčejn je decentralizovana baza podataka osigurana kriptografskom z...

By Teodor M. Petrović, Ljiljana Tanasić, Lazar Radovanović

The world has commenced a transition towards sustainable development that respects the need to preserve the environment. Central banks are making efforts to encourage and facilitate the transition to a sustainable finance model that is a prerequisite for a green transition. Central banks have been working intensively on adjusting the existing frame...

By Velimir Lukić, Svetlana Popović

Novi pogled na elemente koji čine preduzeće i njegovo okruženje donela nam je kibernetika. Svaka promena koja se dogodi u bilo kom prirodnom ili organizacionom sistemu ima rušilački karakter. Intenzitet snage zavisi od otpora koji se emituje prema sadržaju promene. Sa nastupajućom promenom, manifestuje se i dvojno dejstvo tehničkog progresa ...

By Radmilo Todosijević, Ljiljana Kontić, Miloš Todosijević

The mass application of digital technologies has brought substantial changes to the business environment and everyday life of people. The digital transformation is provoking an intense debate among policy makers, economists and industry leaders about its social impact and economic challenges. Conflicting views on the effects and consequences of dig...

By Rade Stankić, Jasna Soldić-Aleksić, Aleksandra Јakovljević

The last decades, but also the centuries, have been full of financial crises of various characteristics, intensities, and areas of occurrence. Experiences of financial crises have shown that countries reach a financial crisis when the economy as a whole continuously has a current account deficit when it spends more than it creates, which leads to a...

By Vera Zelenović, Jelena Zelenović

У свету је покренута транзиција у правцу одрживог развоја који уважава потребу за очувањем животне средине. Централне банке улажу напоре да подстакну и олакшају прелазак на модел одрживих финансија који је предуслов за зелену транзицију. Централне банке интензивно раде на прилагођавању постојећег оквира за имплементацију монетарне политике у светлу...

By Велимир Лукић, Светлана Поповић

Poslednje decenije, ali i vekovi, obiluju finansijskim krizama različitih karakteristika, intenziteta i područja javljanja. Iskustva finansijskih kriza su pokazala da države dospevaju u finansijsku krizu kada ekonomija kao celina kontinuirano ima deficit tekućeg bilansa, dakle kada troši više nego što stvara, što dovodi ...

By Vera Zelenović, Jelena Zelenović

Crisis situations make enterprises vulnerable. To be resilient in times of crisis, enterprises have to try to adapt to changing circumstances. In that sense, the subject of the paper is the analysis of the impact of the latest, still on-going crisis on business performance of enterprises that belong to different industries. The subject of the analy...

By Marija Radosavljević, Vesna Janković-Milić

New views on elements that make an enterprise and its environment were brought by cybernetics. Every change that happens in any natural or organized system has a destructive character. The intensity of that force depends on resistance emitted toward change. With a new change, the dual action of technical progress manifests. Affirmative (progressive...

By Radmilo Todosijević, Ljiljana Kontić, Miloš Todosijević

This paper aims to analyze the implications of blockchain technology in the accounting profession and the government sector. Blockchain technology, unknown until just a decade ago, emerged from the shadow of bitcoin and is now at the center of the debate about the future of the digital economy. Blockchain is a decentralized database secured by cryp...

By Teodor M. Petrović, Ljiljana Tanasić, Lazar Radovanović