RSF Volumul 11 Numărul 20/2026

Authors: Cleopatra Șendroiu, Corina Graziella Bâtcă-Dumitru, Gabriela Lidia Tănase Vol. 11 • Special Issue • 2026 View abstract PDF View article PDF Abstract The paper provides a synthesis of recent literature on the accounting profession, bringing together ideas from the field of professional ethics, corporate governance and professional responsibility. It shows how digitalization and sustainability …

ETHICS, CORPORATE GOVERNANCE AND PROFESSIONAL RESPONSIBILITY: A CONCEPTUAL MODEL FOR THE MODERN ACCOUNTANT IN THE DIGITALIZATION AND ESG ERA Read More »

Authors: Vanesa-Luisa Sidor, Lavinia-Denisia Cuc, Mirkó-György Gáti Vol. 11 • Special Issue • 2026 View abstract PDF View article PDF Abstract With the digitalization of the decision-making process being a relatively new topic, the specialized literature is still in the process of formation, setting trends and highlighting the advantages and risks that come with it. …

THE ADVANTAGES AND RISKS OF ORGANIZATIONAL DECISION-MAKING DIGITALIZATION: A COMPARATIVE BIBLIOMETRIC APPROACH TO AN EMERGENT LITERATURE Read More »

Authors: Cristina Nicolaescu, Monica Veress Vol. 11 • Special Issue • 2026 View abstract PDF View article PDF Abstract This article aims to analyze the negative trends in the financial reporting of Romanian listed companies during the period 2019–2023, marked by successive systemic crises (the COVID-19 pandemic, the energy crisis, and geopolitical instability). The main …

NEGATIVE TRENDS IN FINANCIAL REPORTING DURING CRISIS: AN APPLIED STUDY ON STRATEGIC COMPANIES IN ROMANIA Read More »

Authors: Ana-Rebeca Neagu (Ion), Laurențiu-Eduard Ion, Beatrice -Elena Gore, Emil Grățianu, Florin Radu Vol. 11 • Special Issue • 2026 View abstract PDF View article PDF Abstract This paper examines how cloud accounting can contribute to the modernization of management strategies in the field of public order and national security. It analyzes the benefits of …

INNOVATION AND SECURITY: HOW CLOUD MANAGEMENT AND ACCOUNTING ARE SHAPING THE FUTURE Read More »

Authors: Oana Raluca Ivan, Ioana Bianca (Câmpean) Pătrînjan Vol. 11 • Special Issue • 2026 View abstract PDF View article PDF Abstract Non-financial reporting is an essential tool for corporate transparency, but its credibility is often compromised by greenwashing. This paper presents a systematic literature review (SLR) of 39 academic articles indexed in the Web …

NON-FINANCIAL REPORTING AND THE RISK OF GREENWASHING: INSIGHTS FROM THE LITERATURE Read More »

Authors: Laura – Eugenia – Lavinia Barna, Corina – Cătălina Hurducaci (Gorea), Ion – Alin Popa Vol. 11 • Special Issue • 2026 View abstract PDF View article PDF Abstract Enterprise Resource Planning (ERP) systems and Artificial Intelligence (AI) are revolutionizing the accounting profession, increasing efficiency, accuracy, and decision-making capabilities. This article explores the transformative …

ERP SYSTEMS AND AI IN THE ACCOUNTING PROFESSION: A BIBLIOMETRIC ANALYSIS Read More »

Authors: Beatrice Elena Gore, Carmen Mihaela Bulău, Loredana Cristina Tănase Vol. 11 • Special Issue • 2026 View abstract PDF View article PDF Abstract This paper examines the role of Accounting Information Systems (AIS) in the digital age, focusing on how these systems enhance organizational efficiency, transparency, and decision-making. The objective of the study is …

ACCOUNTING INFORMATION IN THE DIGITAL AGE: PREPARING FOR THE FUTURE Read More »

Authors: Paula-Paraschiva Dragan (Spiridon), Camelia-Daniela Hațegan, Carmen-Mihaela Imbrescu Vol. 11 • Special Issue • 2026 View abstract PDF View article PDF Abstract Public universities manage substantial public funds and must maintain high standards of transparency and accountability. This study examines how digital financial reporting and real-time technologies can improve financial transparency, stakeholder communication, and accountability …

DIGITAL FINANCIAL REPORTING IN PUBLIC UNIVERSITIES: ENHANCING TRANSPARENCY AND ACCOUNTABILITY Read More »