The integration of data analytics into forensic accounting has revolutionized the detection and prevention of financial fraud. This paper conducts a comprehensive analysis of recent advancements in this field, highlighting the application of machine learning, data mining, and big data techniques in identifying fraudulent activities. By reviewing the latest research and examining case studies, we demonstrate the enhanced accuracy and efficiency these technologies offer over traditional methods. The findings suggest that financial institutions should adopt these advanced tools to mitigate fraud risks and improve overall financial security. The paper also explores future research directions, emphasizing the need for developing hybrid models and real-time detection systems to further enhance fraud detection capabilities.

This literature review focuses on concepts related to the role of information technology (IT) capabilities and managerial support in the context of advancing digital transformation and improving internal audit in the institutional environment. Through the synthesis of relevant academic sources, it is investigated how IT capacities and strategic management support influence the organizational ability to adapt to digital innovations. Special emphasis is placed on the complex dynamics that shape the interactions between these factors and their impact on institutional responsibility and performance. The results of the literature review illustrate the key mechanisms that support the digital transformation process, including the integration of technological systems, the development of digital competencies, and the role of management in providing resources and support. Further, a deeper understanding of the complexity of these interactions serves as a basis for further research in the field of digital transformation management and internal audit in an institutional context.

Technology is acting as a catalyst for the transformation towards sustainability in education and as a means of reshaping the educational experience. This transformation is part of an overall transformation in our society, and education should be dedicated to creating satisfied students able to think autonomously, take responsibility for their views, and contribute to society. Both sustainable education and education for sustainability benefit from blended learning, which facilitates participatory teaching and empowers learners. The aim of our research was to determine teachers’ and students’ (a) awareness of the development of digital platforms for teaching and learning, (b) perception of their own digital skills, (c) use and experience of Coursera, and (d) attitudes towards the content and benefits of digital platforms, such as Coursera, for teaching and learning. The analysis was carried out using a questionnaire in which we collected feedback from students and teachers at the University of Sarajevo about their awareness and preferences of the contents offered by Coursera and their readiness to use those additional learning and teaching resources. The results of this study show that there is a lack of awareness of online e-learning platforms among students, with more than half of the sample professing ignorance about these sites. The identified lack of experience and a noticeable lack of motivation could present significant repressors in the transformation of education if not addressed properly.

What is the purpose of universities - education or job training? What should be our priority - competences for the 21st century or finding a job within a year after graduating? The future is unpredictable and today’s actions are not necessarily good, but the worst thing to happen would be doing nothing. The survival and development of university depends on our vision of who are the generations to come, what we will teach them, how we will develop the curricula and how far we will succeed in moving away from linear careers as a Procrustean bed, punishing and forcing us to believe that what we have is the only thing possible if deviations from the prescribed norm happen or if one attempts spurring development. On the other hand, the context in which education takes place is constantly changing, and today’s careers, defined as a collection of all experiences and changes in values and attitudes (not advancement in the workplace) are changing their forms just like Proteus. Therefore, the important question is how to reject the Procrustean bed and accept the concept of a protean career as a guide in the development of higher education? The development of new study programs and the revision of existing ones should be guided by the following postulates: internationalization, interdisciplinarity, equality in access and adaptation to the needs of people who need to build their careers in the next dozen years. Innovative study programs should offer: experiences that will be attractive to students from all over the world, a holistic approach to the learning experience and multiperspective, equality in access to all interested parties at every moment of their lives, and flexibility that will allow the student to have his own pace of learning. Some examples of such programs are dual studies, short cycles, combined studies and recognition of prior learning. The University of Sarajevo is a participant in two ERASMUS+ projects aimed at the development of dual studies and short-cycle programs with the aim of increasing access to education and adapting to the needs of students and employers, which directly support the principles of a protean career.

The COVID-19 pandemic has accelerated the process of digital transformation of higher education institutions. In a very short period, teachers and students abruptly switched to digital environments, which they had not used until then. As online teaching is very different from traditional teaching, teachers and students are faced with numerous new challenges. Online teaching requires a specific environment that primarily implies the availability of adequate technology as well as the skills that both teachers and students should have. Some higher education institutions have completely switched to online mode, while others have practiced a combined (online and offline) mode. The aim of this paper is, based on a questionnaire developed by Bernard et al. (2007), to examine the level of online skills, readiness for online learning and learning initiatives, attitudes about online learning, as well as the desire for online interaction with teachers and colleagues by the surveyed students.

As we look at our daily lives and the world around us, it is becoming more and more difficult to learn new things and our new knowledge is suffering because of the fast and intense way of life we lead. The development of technology has greatly influenced this way of life. In recent years, we have witnessed the rapid growth and development of technology and seen how technology affects many aspects of our lives. Therefore, the aim of this paper is to contribute to the under-standing of the concept of e-learning in organizations and the influence of organizational support on the intention to use e-learning systems and how the use of e-learning improves individual work performance. The paper used structural equation modelling technique to test the hypotheses at the level of employees in different sectors. The results showed that the most significant predictor of individual job performance was intention to use e-learning, followed by knowledge sharing. In addition, the results showed that knowledge sharing and personal innovative-ness were significant predictors of perceived usefulness.