Author: Dana Claudia Cojocaru Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract In the fight against climate change, the focus is often put on energy sources and how they are used, although the fight to achieve climate neutrality must be fought on several fronts, given the complexity of …
FINANCIAL IMPLICATIONS OF TACKLING CLIMATE CHANGE FOR INNOVATION AND GOOD GOVERNANCE Read More »
Author: Camil Ciprian Cîrnu Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract This research investigates the costs and benefits associated with the Employee Stock Option Plan (ESOP) as a non-salary benefit package aimed at motivating and retaining employees within financial institutions. The study highlights that while ESOPs incur …
Author: Răzvan Bujor Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract Migration has become one of the defining forces shaping the economic and social landscape of Europe. While much of the literature has concentrated on Western countries as primary destinations, the role of Central and Eastern Europe as …
Authors: Daniel-Marius Iordache, Florin Mihai, Ofelia Aleca Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract This study explores the key factors driving revenue growth in Romania’s gambling industry, focusing on the role of ERP systems, consumer spending on recreation and culture, and internet usage. Using regression analysis across …
Authors: Petronela-Alice Grigorescu, Ruxandra Georgescu (Grigorescu), Maria-Magdalena Florea (Apostolache-Florea), Andreea-Nicoleta Lita (Matei) Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract The present article reflects the role and importance of artificial intelligence in the accounting profession by defining the concept of artificial intelligence. The literature research brings to light …
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE ACCOUNTING PROFESSION Read More »
Authors: Alexandra Teodora Iuga, Camelia-Daniela Hațegan Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract The quality of financial auditing is a primary objective for both financial auditors and the users of companies financial statements. The objective of this research is to analyse the key factors that influence the …
Authors: Bogdan Nedelcu, Cornel Şoimu Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract This article explores the influence of financial and accounting education on the ability of small and medium-sized enterprises (SMEs) to adopt sustainable strategies. Financial literacy is becoming an essential competence for SMEs, especially in the context …
Authors: Nicoleta Cristache, Valentina Butmalai, Alina-Florentina Saracu, Irina Susanu Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract The article analyses financial regulation, emphasising its importance in guaranteeing financial security and stimulating sustainable economic growth. It discusses the challenges that economies face in the information age, the factors influencing these …
FINANCIAL CONTROL: DEVELOPMENT PERSPECTIVES IN THE CONTEXT OF DIGITALIZATION Read More »
Author: Liliana Diana Ciobotariu Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract This article analyses the impact of recent European financial regulations on the digital financial market, with a focus on balancing system stability and the encouragement of innovation. The main objective is to examine how these new regulations …
THE IMPACT OF REGULATIONS ON THE FINANCIAL STABILITY OF THE DIGITAL MARKET Read More »
Authors: Silviu Cârstina, Gabriela Badareu, Radu Buziernescu, Stelian Selesteanu, Yamina Sosa Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract The research paper addresses the contemporary topic of digitalization through both its structure and content. The case study focuses on the medical sector, where a sample of 20 companies with …
