RSF Volumul 11 Numărul 21/2026

Author: Lazhari Zouaouid Vol. 11 • No. 21 • November 2026 View abstract PDF View article PDF Abstract This study examines the short-run associations between financial development, financial access, and economic growth in Algeria, Egypt, Kuwait, Morocco, and Tunisia during 2004–2024. Financial depth and physical access to banking services are measured using separate indices constructed …

FINANCIAL DEVELOPMENT, FINANCIAL ACCESS, AND ECONOMIC GROWTH IN SELECTED MENA COUNTRIES: EVIDENCE FROM A DYNAMIC PANEL ANALYSIS Read More »

Authors: Karinne-Alexandra Radu, Margareta Lupascu, Rodica Blidisel Vol. 11 • No. 21 • November 2026 View abstract PDF View article PDF Abstract This study investigates the conceptual and thematic relationship between environmental and sustainability reporting through a descriptive bibliometric analysis. The search phrase used to collect relevant data from Web of Science was designed to …

ENVIRONMENTAL AND SUSTAINABILITY REPORTING RESEARCH: A BIBLIOMETRIC ASSESSMENT OF TRENDS AND CONCEPTUAL SHIFTS Read More »

Authors: Rosita Widjojo, Reni Mutiarani Saraswati, Silvi Hafianti Vol. 11 • No. 21 • November 2026 View abstract PDF View article PDF Abstract The rapid growth of online loans and Buy-Now Pay-Later (BNPL) services in Indonesia requires a deeper understanding of the factors driving consumer borrowing decisions beyond traditional financial knowledge. This study investigates the …

CHALLENGING INDONESIA’S FINANCIAL LITERACY NARRATIVE: THE ROLE OF BEHAVIORAL BIAS IN ACQUIRING ONLINE LOAN AND BUY-NOW PAY-LATER (BNPL) SERVICES Read More »

Author: Delia Iacob Vol. 11 • No. 21 • November 2026 View abstract PDF View article PDF Abstract Enterprise Risk Management (ERM) has evolved in recent years as an integrating architecture of company risk exposures; however, the existence of a formal risk framework is not automatically a guarantee of proper functional integration, efficient usage of …

THE EVOLUTION OF ENTERPRISE RISK MANAGEMENT: FROM ENTERPRISE INTEGRATION TO CAPABILITY EXPANSION – A BIBLIOMETRIC ANALYSIS Read More »

Author: Vasile Cristia Vol. 11 • No. 21 • November 2026 View abstract PDF View article PDF Abstract This study examines organisational beneficiaries’ behavioural intention to use specialised financial-accounting platforms in Romania through an extended Unified Theory of Acceptance and Use of Technology (UTAUT) framework. Six explanatory constructs are considered: performance expectancy, effort expectancy, social …

DETERMINANTS OF ORGANISATIONAL BENEFICIARIES’ INTENTION TO USE SPECIALISED FINANCIAL-ACCOUNTING PLATFORMS IN ROMANIA: AN EXTENDED UTAUT MODEL Read More »

Authors: Liliana Diana Ciobotariu, Geanina Gabriela Prodan Vol. 11 • No. 21 • November 2026 View abstract PDF View article PDF Abstract This study provides a bibliometric analysis of 64 academic publications and mergers and acquisitions (M&A) in the OECD context. The analysis maps the development of this focused research area and identifies the leading …

TAXATION AND FIRM BEHAVIOUR: A BIBLIOMETRIC ANALYSIS WITH IMPLICATIONS FOR MERGERS AND ACQUISITIONS Read More »

Authors: Laura-Eugenia-Lavinia Barna, Ion-Alin Popa Vol. 11 • No. 21 • November 2026 View abstract PDF View article PDF Abstract The acceleration of digital transformation and the increasing organizational focus on sustainability are driving a new phase in the development of ERP systems, characterized by the integration of artificial intelligence (AI) and functionalities geared towards …

THE GREEN AND SMART FUTURE OF ACCOUNTING THROUGH ERP AND ARTIFICIAL INTELLIGENCE Read More »

Authors: Costinela Fortea, Valentin Marian Antohi, Ioana Lazarescu, Lorena Gabriela Ciupitu Vol. 11 • No. 21 • November 2026 View abstract PDF View article PDF Abstract The transition toward sustainable economic development and climate neutrality has intensified the importance of understanding the relationship between fiscal sustainability and green transition dynamics within European economies. In the …

THE DYNAMICS OF FISCAL SUSTAINABILITY IN THE CONTEXT OF GREEN TRANSITION Read More »

Authors: Lucian-Liviu Albu, Iulia Lupu, Radu Lupu Vol. 11 • No. 21 • November 2026 View abstract PDF View article PDF Abstract This paper investigates whether volatility regime shifts in European equity markets are associated with changes in cross-market stress transmission. Using daily returns for seven major European equity indices (1998-2026), plus two extension panels …

VOLATILITY REGIME SHIFTS AND STRESS TRANSMISSION IN EUROPEAN CAPITAL MARKETS: A DYNAMIC CONNECTEDNESS APPROACH Read More »

Author: Valentin Ionescu Vol. 11 • No. 21 • November 2026 View abstract PDF View article PDF Abstract This paper examines the relationship between insurer conduct, consumer protection, and sustainable performance, with particular attention to the Romanian insurance market. Insurer conduct is approached as a multidimensional concept encompassing product governance, information and distribution practices, claims …

INSURER CONDUCT AND CONSUMER PROTECTION: INTRODUCING THE INSURANCE CONDUCT QUALITY INDEX (ICQI) FOR SUSTAINABLE PERFORMANCE Read More »