Faculty of Economics
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Item type:Publication, Mapping the Evolution of Financial Statement Analysis: A Comprehensive Bibliometric Review(The Institute of Economics, Zagreb, 2026-01-30); ; - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Comparative Analysis of Skill Shortages, Skill Mismatches, and the Threats of Migration in Labor Markets: A Sectoral Approach in North Macedonia, Türkiye, Ethiopia, and Ukraine(MDPI AG, 2025-05-12); ; ; ; İmrol, Meryem HamsiLabor markets worldwide are increasingly strained by skill shortages, mismatches, and migration pressures, disrupting workforce stability and economic growth. This study conducts a comparative sectoral analysis in North Macedonia, Türkiye, Ethiopia, and Ukraine, focusing on the manufacturing, information and communication technology, and hospitality sectors, to examine the root causes and economic consequences of these challenges. Using a qualitatively driven mixed-methods approach, the research integrates expert interviews, surveys, and labor market data to assess skill gaps, workforce imbalances, and the role of migration. The findings reveal education–industry misalignment, inadequate vocational training, and low wages as persistent drivers of shortages. Additionally, the war in Ukraine, internal conflicts in Ethiopia, and refugee inflows in Türkiye amplify workforce instability, while North Macedonia faces severe emigration, particularly in the sectors of manufacturing and information and communication technologies. These insights are essential for policymakers, industry leaders, and educators in designing labor market interventions that foster workforce resilience. The study recommends national qualification reforms, industry–education collaboration, and improved wage structures to mitigate talent loss and strengthen labor market sustainability. By offering empirical evidence from diverse socio-economic contexts, this research contributes to global discussions on workforce development, migration economics, and labor policy reforms. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Understanding Sustainability Reporting as Communication(University of Zagreb, Faculty of Economics & Business, Zagreb – Croatia, 2026, 2026-01); ; Background: Companies and organizations nowadays communicate their performance with various stakeholders through sustainability reporting. However, the reporting is under the influence of several factors, such as regulations, everyday actions, leadership practices, and cultural context. Due to this, scientific research has outlined significant variations in findings on disclosure quality, completeness, comparability, and assurance practices of sustainability reporting and its role in decision-making. In this line, frameworks such as GRI, integrated reporting, SDG disclosure, ESG scoring methodologies, and assurance processes help in standardizing reporting practices. Despite this, when companies communicate governance structures, external scrutiny, and institutional environment, research shows that there are differences between sustainability reporting used just as a symbolic and formal communication, and on the other hand, used as a meaningful communication. Objectives: In this study, we explore the most important theories that define sustainability reporting as a communication tool. We also investigate the key aspects of sustainability reporting, such as quality, assurance, disclosure scope, and governance, and their influence on credibility, stakeholder trust, and legitimacy of organisations. We try to answer the following research questions: RQ 1: Which theories most effectively explain the role of sustainability reporting in communication? RQ 2: What constructs and indicators are used to assess the quality and communicative effectiveness of sustainability reports? RQ 3: How do management approaches, assurance practices, institutional pressures, and cultural contexts shape the credibility and trustworthiness of sustainability reporting? Methodology: To answer the research questions, we conducted a systematic literature review. We applied the PRISMA protocol to 143 Scopus-indexed publications from 2010 to 2025. The studies that are part of the sample examine SDG disclosure, ESG scoring models, reporting quality indices, assurance processes, governance drivers, reporting frameworks, linguistic choices, greenwashing risks, and cultural influences on disclosure patterns. During the review process, we extracted the main theories, communication-related constructs, contexts, and methodologies used in these studies. Findings: Based on the review, we can conclude that sustainability reporting is used as a communication system influenced by institutional expectations, regulatory frameworks, governance characteristics, and strategic signalling behavior. Regarding the theories, Institutional Theory is identified as a prominent one, explaining why organizations follow established norms and mandatory requirements. Further, Signaling Theory is used to explain how firms use disclosure to bridge information asymmetry. Agency Theory highlights the role of governance in shaping the credibility of reports. Further, constructs such as reporting quality, disclosure completeness, SDG and ESG indicator depth, tone and linguistic framing, assurance quality, governance diversity, and cultural influences are identified as crucial in evaluating how effectively sustainability reports transfer the message to the companies’ stakeholders. Additionally, research shows that adoption of structured frameworks, external assurance, and integrated reporting enhances credibility and helps in addressing concerns about greenwashing. Nevertheless, variations across countries persist in terms of cultural norms, regulatory environments, and stakeholder expectations. Moreover, existing studies emphasize the importance of consistent materiality assessments, longitudinal evidence, and stronger assurance processes. Future research should focus on analysing the impact of digital communication formats, on examining the harmonization of emerging global reporting standards, and on exploring how signalling mechanisms influence stakeholder interpretation and trust. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Stakeholder perceptions of migration policies and investment in human capital development: expert interview evidence from policymakers, labor market organizations and social partners in North Macedonia, Türkiye, Ukraine, and Ethiopia(2026-01-16); ; ; ; Introduction: Policies that combine human capital development and migration governance are necessary because migration alters the labor supply and skill distribution across economies. Through a cross-country approach, four migrant-origin countries, North Macedonia, Türkiye, Ukraine, and Ethiopia, that reflect various combinations of demographic pressures, institutional capacity, and conflict shocks are examined in this study. Methods: Using standardized qualitative expert interviews with policymakers, labor market intermediaries, and social partners, analyzed through a reflexive thematic analysis, the study explores the respondents’ perceptions and the channels through which education and migration policies, as perceived, interact to influence labor market outcomes. Results: Respondents reported that migration dynamics exacerbate structural unemployment, gender disparities, brain drain, and ongoing skill mismatches in all four countries. Interviewees highlight structural gaps in technical training and job-readiness in Ethiopia, while in Ukraine, a prime example of the disruptive effects of war, population displacement strains both education and the labor market. In North Macedonia and Türkiye, skill mismatches are pronounced by the notable emigration as well as the inefficiency of retention mechanisms. Among all studied countries, participants identified demand-based training and reliable institutional frameworks as crucial levers for reducing shortages and slowing the human capital depletion. Discussion: The comparative study emphasizes the need for policies that efficiently connect labor market demands, migration management, and education to achieve a balance between social demands and long-term socioeconomic growth. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, TRACING THE EVOLUTION OF FORENSIC ACCOUNTING AND FRAUD RESEARCH: A QUANTITATIVE LITERATURE REVIEW(Univerzitet u Beogradu, Ekonomski fakultet, 2025-10); ; This study offers a thorough bibliometric review of the academic literature on forensic accounting and fraud examination. Its goal is to trace the field's development, identify its key contributions, and highlight emerging trends. A dataset of 979 peer-reviewed publications related to forensic accounting and fraud was collected from Scopus (as of May 31, 2025). Using a transparent selection process, including a PRISMA flow protocol, along with bibliometric techniques, we examined publication patterns, citation impact, co-authorship networks, and keyword co-occurrence to understand the intellectual structure of the field. The analysis shows significant growth in forensic accounting research over the last twenty years, coinciding with rising global awareness of financial fraud. The results highlight a core set of highly cited works and influential authors that have shaped the development of the field, especially in fraud theory, risk assessment, and detection methods. Network visualizations of keyword co-occurrence identify established central themes—such as fraud detection, financial statement fraud, and auditing—and emerging topics like digital forensic analytics and the role of forensic accounting in governance and sustainability. The findings demonstrate that forensic accounting has matured into a distinct academic discipline within accounting, with an expanding scope and international influence. This bibliometric review provides an objective, data-driven synthesis of the literature, offering insights into how the field has evolved and where it is heading. It lays the groundwork for researchers and practitioners to understand current research directions and to identify future paths in the ongoing effort to combat fraud. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Proceedings of the 6th International Conference "Economic and Business Trends Shaping the Future" | 2025(Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje, 2025-12)Palamidovska-Sterjadovska, Nikolina - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Classification of a Foreign Exchange Difference from an Intragroup Monetary Liabilities and Assets in Multinational Telecommunication Companies Under IFRS 18(Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje, 2025-12)Serafimoski, Miroslav - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Social Capital and the Role of Social Brokers in AI (Non) Adoption in Developing Countries(Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje, 2025-12) - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Digital Transformation in Terms of Improving the Performance of Companies in North Macedonia(Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje, 2025-12)Antikj, Bojana - Some of the metrics are blocked by yourconsent settings
Item type:Publication, The Role of Message Credibility in Building Influencer Loyalty and Increasing Purchase Intentions(Faculty of Economics-Skopje, Ss. Cyril and Methodius University in Skopje, 2025-12);