[LGPR] Publication Success Series- Dr Enkeleda Lulaj

Dr. Enkeleda Lulaj

Studies in Business and Economics no. 20(1)/2025

Journal Indexes: CiteScore 1.6

Indexing: ESCI and SCOPUS

Studies in Business and Economics - SBE - is an open access journal, which publishes both theoretical and empirical research papers in the general fields of Economics & Business. The main objectives of the Studies in Business and Economics journal are: to raise the international visibility and dissemination area of the authors and their works & papers on one hand, and to promote the international know-how transfer in scientific domains such as: Economics, Business, Management, Marketing, International Business, Accounting, Banking & Finance, Business Ethics & Corporate Social Responsibility on the other hand.

The journal does not have article processing charges or submission charges.

Rejection Rate

• 85%

Archiving

Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.

Digitalization as Catalysts of Change in Finance, Accounting, and Reporting: Uncovering Symbiotic Relationships Among Financial Factors

https://doi.org/10.2478/sbe-2025-0006(Indexed in Scopus)

Enkeleda Lulaj

University Haxhi Zeka, Faculty of Business, Peja, Kosovo.

Faculty of Accounting & Finance, Lincoln University College, Malaysia

Abstract

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This research aimed to explore and discover the symbiotic relationship between the financial factors DECP (Digitalization of Expenses and Cost Planning), DTFRM (Digitalization of Transactions, Financial Reporting, and Monitoring), and DITDM (Digitalization for Improvement, Transparency, and Decision Making) in the context of digitization as a catalyst of change in the field of finance, accounting, and reporting. The data were collected during the years 2022/23 from 370 experts in finance, accounting, and auditing of businesses in Kosovo, while their processing was done through exploratory factorial analysis (EFA), confirmatory factorial analysis (CFA), and modeling of structural equations (SEM) using SPSS and AMOS programs. The results indicate that there are symbiotic relationships through direct and indirect effects on the factors, therefore digitalization has a positive effect on finance, accounting, and reporting. Specifically, the digitalization of expenses and cost planning (DECP) has a direct effect on the digitalization of transactions, financial reporting, and monitoring (DTFRM). This effect contributes to improvement, transparency, and decision making (DITDM). However, the DTFRM factor does not have a direct effect on the DITDM factor but has a mediated effect on the effect of DECP on DITDM. This means that in order to enhance improvement, transparency, and decision making (DITDM), the digitalization of expenses and cost planning (DECP) should also include financial transactions, financial reporting, and control processes (DTFRM). Therefore, the study highlights that digitalization plays a significant role in improving financial, accounting, and auditing processes as a strategic move to enhance their financial management capabilities, transparency, decision making, and control. For future studies, it is emphasized to conduct in depth research and analysis to better understand the complex relationship between DTFRM and DITDM.

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Journal of Risk Financial Management. 2025, 18(5), 245

Journal Index: Q1, SCOPUS,

CiteScore: 5.0

Aims

The Journal of Risk and Financial Management (ISSN 1911-8074) is an open access journal that publishes the leading research on finance, economics and risk. The journal publishes reviews, regular research papers, and short communications, as well as Special Issues on particular subjects. The aim of the Journal of Risk and Financial Management is to encourage scientists to publish their experimental and theoretical results in as much in detail as possible. Therefore, the journal has no restrictions regarding the maximum length of papers. Full experimental details should be provided so that the results can be reproduced.

Scope

• Banking

• Financial Markets

• International Finance

• Financial Economics

• Mathematical Methods in Economics and Finance

• Risk Management and Analysis

• Financial Technology and Innovation

• Corporate Finance

• Entrepreneurial Finance

• Financial Accounting and Reporting

• Sustainable and Environmental Finance

• Energy economics and finance

• Tourism: Economics, Finance, and Management

The Moderating Role of Finance, Accounting, and Digital Disruption in ESG, Financial Reporting, and Auditing: A Triple-Helix Perspective https://doi.org/10.3390/jrfm18050245(Indexed in Scopus Q2)

Enkeleda Lulaj

University Haxhi Zeka, Faculty of Business, Peja, Kosovo.

Faculty of Accounting & Finance, Lincoln University College, Malaysia

Mileta Brajković

Faculty of Economics and Business (FEB), Mediterranean University, Bulevar Josipa Broza bb, 81000 Podgorica, Montenegro

Abstract

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This study investigates the moderating role of finance, accounting, and digital disruption (FADD) in the relationship between auditing and sustainability (AS) and financial reporting and ESG integration (FRESGI) through the triple-helix perspective. Drawing on data from 200 experts across corporate, academic, and governmental sectors in Kosovo (2024–Q1 2025), the research applied advanced statistical techniques, including EFA, CFA, and moderation analysis using SPSS and AMOS, to explore both direct and interaction effects. The results reveal that FADD significantly enhances ESG integration, with strong direct effects observed in the corporate sector (β = 0.259, p < 0.001) and public institutions (β = 0.281, p < 0.001). However, the moderation analysis shows that the government dimension of FADD (FADD_2) negatively influences the relationship between corporate sustainability practices (AS_1) and ESG reporting, indicating limited coordination across sectors. These findings highlight the need for aligned, sector-specific strategies that harness digital innovation and financial transformation to strengthen sustainable auditing and reporting practices. This study provides actionable insights for policymakers, practitioners, and academics working to advance ESG integration across complex institutional ecosystems.

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