RSF Volumul 11 Numărul 20/2026

Authors: Oana Raluca Ivan, Ioana Bianca (Câmpean) Pătrînjan Vol. 11 • No. 20 • May 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 …

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 • No. 20 • May 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 …

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 • No. 20 • May 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 …

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 • No. 20 • May 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 …

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