Acta academica karviniensia, 2026 (vol. 26), issue 1

Integrating Cultural Heritage with Modern Technologies within Technological Innovations in Tourism

Hane-Lore Bobáková, Janusz Karpeta, Pavlína Pellešová

Acta academica karviniensia 2026, 26(1):5-20 | DOI: 10.25142/aak.2026.001  

This article explores the impact of modern technology on the transformation of tourism, linking historical and cultural aspects with digital innovations. The development of mobile apps, social media and digital marketing is making it easier for tourists to plan their trips and increase interactivity with destinations. Technologies such as virtual and augmented reality, artificial intelligence and IoT are contributing to the personalisation of experiences and the preservation of cultural heritage. The study uses literature analysis and applies SWOT analysis to assess the impact of digitalisation on tourism, assigning factors a probability of impact...

Industry Differences in ESG Risk: An Analysis Using Morningstar Sustainalytics Data

Janka Grofčíková, Hussam Musa, Erika Kovalová

Acta academica karviniensia 2026, 26(1):21-35 | DOI: 10.25142/aak.2026.002  

Environmental, social and governance factors have become increasingly important for investors, businesses and policymakers, particularly in the context of reducing information asymmetry and promoting sustainable business models. The study analysed differences in the level of environmental, social and governance risk across industries, ranked them by risk level and identified groups of industries with similar levels of risk. The aim of the study was to statistically verify the existence of differences across industries, with the aim of contributing to a better understanding of the distribution of risk across industries and supporting informed...

The Impact of Selected Variables on Customer Lifetime Value

Daniel Kvíčala, Halina Starzyczná, Ondřej Mikšík

Acta academica karviniensia 2026, 26(1):36-47 | DOI: 10.25142/aak.2026.003  

The current political and economic environment is exerting significant pressure on both the broader economy and overall living standards. A decline in demand is evident in the online environment, negatively affecting the financial results of e-commerce platforms. This situation requires increased efficiency across all business activities, particularly marketing, for economic growth, maintaining market positions, or even survival. For these purposes, it is essential to provide new insights to support strategic decisions generated through data analysis using an appropriate methodology. Empirical data from several e-commerce platforms were utilized...

DSGE and Agent-Based Models in Monetary Policy Analysis: A Comparative Perspective

Nour Safar

Acta academica karviniensia 2026, 26(1):48-64 | DOI: 10.25142/aak.2026.004  

This paper provides a systematic comparative assessment of New Keynesian Dynamic Stochastic General Equilibrium (NK-DSGE) models and Agent-Based Models (ABMs) as tools for macroeconomic and monetary policy analysis. It addresses three measurable research questions: (i) how the two frameworks differ in their theoretical foundations and behavioral assumptions; (ii) whether ABMs demonstrate empirical or forecasting advantages relative to DSGE models during crisis periods; and (iii) how central banks can integrate both approaches within a complementary modelling toolkit. The methodology combines a structured comparative review of post-2008 central...

The Future of Accounting: Determinants of Artificial Intelligence Adoption

Jiří Slezák

Acta academica karviniensia 2026, 26(1):65-76 | DOI: 10.25142/aak.2026.005  

The rapid development of artificial intelligence is fundamentally transforming the accounting profession by enabling the automation of routine processes, increasing efficiency, and improving the quality of decision-making. Nevertheless, its adoption in practice remains uneven, indicating the existence of various barriers and factors influencing its acceptance. The aim of this study was to identify and analyze the key factors affecting the intention to use artificial intelligence in accounting by applying technology acceptance models and extending them with factors relevant to the accounting environment. The empirical part of the research was based...

Motivations and Preferences of Domestic Wine Tourism Participants in Slovakia

Lucia Uderianová, Dominik Lukačovič

Acta academica karviniensia 2026, 26(1):77-85 | DOI: 10.25142/aak.2026.006  

Wine tourism represents a specific form of tourism combining wine consumption, experiential activities and direct contact with wine-producing regions. The aim of this paper is to identify the motives and preferences of domestic participants in wine tourism and to propose recommendations for the further development of wine tourism in Slovakia. The primary research was conducted by a structured questionnaire survey administered electronically to 128 respondents from Slovakia. The data were analysed using descriptive statistics and cluster analysis. The results show that the most preferred wine tourism activities are wine tastings, visits to wineries,...

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Acta academica karviniensia

Acta academica karviniensia 2026, 26(1):86