In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

The transportation sector is currently experiencing a significant transformation due to the influence of digital technologies, which are revolutionizing travel, goods transportation, and interactions with transportation systems. This study delves into the possibilities and obstacles presented by digital transformation in the realm of sustainable transportation. Moreover, it identifies the most effective methods for implementing digital transformation in this sector. Furthermore, our analysis sheds light on the potential impacts of digital transformation on sustainable development and environmental performance indicators within transportation systems. We discover that digital transformation can contribute to reduced greenhouse gas emissions, improved air quality, and increased resource efficiency, among other benefits. Nevertheless, we emphasize the potential risks and uncertainties associated with digital transformation, including concerns regarding data privacy, security, and ethics. Collectively, our research provides valuable insights into the opportunities and challenges presented by digital transformation in sustainable transportation. It also identifies best practices for successfully implementing digital transformation in this sector. The implications of our findings are significant for policymakers, businesses, and other stakeholders who aspire to drive the future of sustainable transportation through digital transformation.

Since the onset of the COVID-19 pandemic, academic research has primarily focused on the challenges posed by flexible working arrangements. However, there has been a lack of exploration into managers’ intentions to either promote or reject remote work. This paper utilizes a TAM analysis to examine managers’ attitudes and motivations towards implementing telework in a sample of European companies. Our findings reveal that this intention is largely influenced by their perception of its usefulness. Additionally, telework is more likely to be accepted when managerial teams believe that those who hold significance to them also support the implementation of flexible work practices in their companies. Our research contributes to the existing literature by considering the impact of job performance, quality of output, and digital skills on telework adoption. The results confirm that skills related to communication and team building are crucial competencies for successfully implementing telework. The ability of leaders to effectively build, motivate, recognize, and hold accountable teams in virtual environments can make all the difference.

This study critically examines the implications of international transport corridor projects for Central Asian countries, focusing on the Western-backed Transport Corridor Europe-Caucasus-Asia (TRACECA), the Chinese initiative “One Belt—One Road”, and the International North-South Transport Corridor (INSTC) supported by the Russian Federation, India, and Iran. The analysis underscores the risks associated with Western projects, highlighting a need for a more explicit commitment to substantial infrastructure investments and persistent contradictions among key investors and beneficiaries. While the Chinese initiative presents significant benefits such as transit participation, infrastructure development, and economic investments, it also carries risks, notably an increased debt burden and potential monopolization by Chinese corporations. The study emphasizes that Central Asian countries, though indirect beneficiaries of INSTC, may not be directly involved due to geographical constraints. Study findings advocate for Central Asian nations to balance foreign investments, promote economic integration, and safeguard political and economic sovereignty. The study underscores the region’s wealth of natural and human resources, emphasizing the potential for increased demand for goods and services with improved living standards, strategically positioning these countries in the evolving global economic landscape.