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.

Business intelligence systems are in widespread use today due to the many business benefits. Users are one of the key stakeholders in the business intelligence process. For optimal system adaptation, the user should be able to interact with the application in order to improve its capacity to contribute to decision-making. For the business intelligence process itself to be effective, it is necessary to define the user needs regardless of the type of work they do. If the user is satisfied and thinks that the system improves his/her performance or the quality of decisions made, they will want to use it even more. System usage has sometimes been viewed as a direct reflection of system performance; however, this is difficult to define in organizations where system usage is mandatory. Business intelligence systems are especially mandatory to use, as they are used in large organizations and require greater investment than other systems. This is why it is important to investigate the nature of system usage and its impact on individual performance. This research model deals with determinants that represent dimensions of the information system's success theory. Those determinants are: user satisfaction, intention to use, system usage, and individual performance. Obtained results show that increased user satisfaction and intention to use, lead to increased system usage and that both the increase in user satisfaction and system usage lead to a rise in individual user performance.

This study examines student engagement in an online environment concerning the perception regarding the course and the technology used. A research model was developed from the principal tenets of the expectancy-value theory to which values and expectations are assumed to influence how students build engagement. The model conjoins student perception related to course factors (content and rigor), technology factor (technology convenience), and student engagement (psychological, cognitive, emotional, and behavioral). The model was tested using a sample composed of 328 business undergraduate students taking the courses online using the BigBlueButton e-learning system due to the global emergency caused by the COVID-19 pandemic. Hence, respondents did not voluntarily choose the online teaching delivery method. The results imply that both course content and perceived technology convenience predict overall student engagement, while course rigor influences student cognitive, emotional, and behavioral commitment, but not psychological engagement.

This research presents the results of studies designed to observe the effects of school leadership and school culture as mechanisms of change in the context of a large-scale educational reform in Bosnia and Herzegovina. A mixed-methods approach was employed to illuminate how institutional context either activates or deactivates leadership and school cultures as mechanisms that influence teacher efficacy beliefs in times of large-scale educational reform. Quantitative and qualitative data were analyzed through three independent studies. Quantitative procedures included measurement model analysis, structural equation modeling and a non-parametric Mann–Whitney U test. The qualitative analytic approach encompassed procedures of content analysis and quantification of qualitative data from reform documents and semi-structured interviews in the form of hierarchical clustering and multidimensional scaling. The triangulation of findings occurred in the interpretation phase, characterized by the development of meta-inferences that go beyond the findings from each study.

In the modern days, the amount of the data and information is increasing along with their accessibility and availability, due to the Internet and social media. To be able to search this vast data set and to discover unknown useful data patterns and predictions, the data mining method is used. Data mining allows for unrelated data to be connected in a meaningful way, to analyze the data, and to represent the results in the form of useful data patterns and predictions that help and predict future behavior. The process of data mining can potentially violate sensitive and personal data. Individual privacy is under attack if some of the information leaks and reveals the identity of a person whose personal data were used in the data mining process. There are many privacy‐preserving data mining (PPDM) techniques and methods that have a task to preserve the privacy and sensitive data while providing accurate data mining results at the same time. PPDM techniques and methods incorporate different approaches that protect data in the process of data mining. The methodology that was used in this article is the systematic literature review and bibliometric analysis. This article identifieds the current trends, techniques, and methods that are being used in the privacy‐preserving data mining field to make a clear and concise classification of the PPDM methods and techniques with possibly identifying new methods and techniques that were not included in the previous classification, and to emphasize the future research directions.

PurposeConceptual model in this paper combines existing scientific knowledge grounded in theories of planned behavior, diffusion of innovation and a unified theory of acceptance and use of technology, while aiming to identify relevant determinants of continuous use of e-learning by employees who used e-learning in the past year at their workplace.Design/methodology/approachThe authors developed and empirically tested the positive impact of professional, personal, IT and environmental factors on the continued use of e-learning among 672 employees across different sectors using the structural equation modeling technique.FindingsResearch results suggest that the most powerful determinant of continuous use of e-learning are personal factors. Environmental influences and technological aspects also exhibit a positive and significant impact on the continuous use of e-learning. Research hypothesis related to the positive influence of professional factors on the continuous use of e-learning has not been empirically confirmed. Also, results demonstrated that continued use of e-learning contributes to better individual business performance.Practical implicationsThe practical contribution is threefold: to companies, education institutions and human resource managers. For companies, identification of key determinants will lead to a better understanding of employees needs regarding continuous job improvements. The findings can be used by educational institutions to design e-learning programs according to results and real value to employees. On the other hand, human resource managers can benefit from this study in terms of getting concrete factors that motivate employees for continuous job improvement.Originality/valueThe research sheds light on the proposed integrated model that tests the post-adoption of the continuous use of e-learning within an organizational context.