Biljana Ćorić

To assess the impact of employee e-readiness on companies operating in international markets and their adoption of e-commerce, a survey was conducted with a sample of 154 Serbian SME exporters in collaboration with the Serbian Association of Employers at the end of 2024. The online questionnaire examined how employee e-readiness influences SMEs’ willingness to engage in exports, particularly through e-commerce. Seven factors of employee e-readiness were identified as independent variables, while eight factors related to e-commerce application in international trade were defined as dependent variables. Business owners and managers, the targeted respondents, evaluated these statements using a Likert scale. The results revealed a significant impact and strong interrelation between the variables, with digital competency and technology adaptability identified as key factors influencing e-commerce adoption in international trade. Additionally, global market access, online marketplaces, and channel access were recognized as crucial factors for international trade success. The findings of this study contribute to the literature on internationalization, network effects, cost efficiency, and institutional frameworks, offering valuable insights for SMEs seeking to leverage e-commerce in the global marketplace.

Income is the gross inflow of economic benefits during the accounting period, which results from the regular activities of a business entity and which results in an increase in its capital, except for increases related to the contributions of capital owners. There are different names for certain types of income: income from sales, commissions, interest, dividends, royalties. The standard is applied for the accounting inclusion of income arising from the following transactions and events: sale of goods, provision of services and use of assets of the business entity by others, which generate income in the form of interest, royalties and dividends. The framework and almost all IAS and IFRS refer, in part, to revenues, in terms of their: definition, origin and structure: accounting coverage. Therefore, the question can be raised whether IAS 18 is not a repetition of what other accounting standards and the Framework contain about income.

Organic agricultural production as a holistic approach that aims to promote food production without the use of synthetic chemical fertilizers, pesticides, genetically modified organisms and the system of food production and use takes place in accordance with the principles of preserving biodiversity, soil and ecosystems. However, this system of agricultural production incurs significantly higher costs, and the price of organic agricultural products comes also at a high cost. In addition to the price, one of the most important aspects of acceptance of organic agricultural products by consumers is environmental awareness. The aim of this paper is to analyze the potential for the improvement of digital marketing channels for the promotion of organic agricultural products. The factor analysis applied in this paper has shown that advertising through digital marketing channels has the potential to boost sales, according to producers of organic agricultural products in the Republic of Serbia.