HOME BDI INDEXING GUIDE FOR AUTHORS Template> English PRIZED ARTICLES JFS Content Number 20/2026: | FOREWORD | DIGITAL FINANCIAL REPORTING IN PUBLIC UNIVERSITIES: ENHANCING TRANSPARENCY AND ACCOUNTABILITYPaula-Paraschiva Dragan (Spiridon), Camelia-Daniela Hațegan, Carmen-Mihaela Imbrescu | ACCOUNTING INFORMATION IN THE DIGITAL AGE: PREPARING FOR THE FUTUREBeatrice Elena Gore, Carmen Mihaela Bulău, Loredana Cristina Tănase | ERP SYSTEMS AND AI IN THE ACCOUNTING PROFESSION: A BIBLIOMETRIC ANALYSISLaura – Eugenia – Lavinia Barna, Corina – Cătălina Hurducaci (Gorea), Ion - Alin Popa | NON-FINANCIAL REPORTING AND THE RISK OF GREENWASHING: INSIGHTS FROM THE LITERATUREOana Raluca Ivan, Ioana Bianca (Câmpean) Pătrînjan | INNOVATION AND SECURITY: HOW CLOUD MANAGEMENT AND ACCOUNTING ARE SHAPING THE FUTUREAna-Rebeca Neagu (Ion), Laurențiu-Eduard Ion, Beatrice -Elena Gore, Emil Grățianu, Florin Radu | NEGATIVE TRENDS IN FINANCIAL REPORTING DURING CRISIS: AN APPLIED STUDY ON STRATEGIC COMPANIES IN ROMANIA Cristina Nicolaescu, Monica Veress | THE ADVANTAGES AND RISKS OF ORGANIZATIONAL DECISION-MAKING DIGITALIZATION: A COMPARATIVE BIBLIOMETRIC APPROACH TO AN EMERGENT LITERATURE Vanesa-Luisa Sidor, Lavinia-Denisia Cuc, Mirkó-György Gáti | ETHICS, CORPORATE GOVERNANCE AND PROFESSIONAL RESPONSIBILITY: A CONCEPTUAL MODEL FOR THE MODERN ACCOUNTANT IN THE DIGITALIZATION AND ESG ERACleopatra Șendroiu, Corina Graziella Bâtcă-Dumitru, Gabriela Lidia Tănase | FINANCIAL LITERACY AND INVESTMENT BEHAVIOUR: KEY DETERMINANTS OF LIVING STANDARDS IN EASTERN EUROPEEmima-Florentina Condea, Bogdan-Virgil Condea | PERSPECTIVE TRANSREGIONALE ASUPRA PERFORMANȚEI FINANCIARE ȘI RISCULUI: UN STUDIU AL SECTORULUI UTILAJELOR INDUSTRIALE ȘI ECHIPAMENTELOR DIN ROMÂNIA ȘI EUROPAMaxim Cojocaru | THE EVOLUTION OF PUBLIC EXPENDITURE AND IMPLICATIONS FOR FISCAL SUSTAINABILITY IN ROMANIACostinela Fortea, Valentin-Marian Antohi, Marius Sorin Dincă, Ioana Lăzărescu, Doina Iacob | MACROECONOMIC TREND DOMINANCE: A MULTIRESOLUTION (MODWT) ANALYSIS OF THE BET INDEXMarius Cristian Acatrinei, Alexandru Petrescu | IMPACT OF MACROECONOMIC FACTORS ON THE INSURANCE SECTOR IN ROMANIA- ANALYSIS OF PERFORMANCE AND STABILITY Claudia Boghicevici, Mihaela Onofrei, Bogdan-Narcis Fîrțescu, Alexandra- Iasmina Nicorici | TECHNOLOGY AS AN ECONOMIC AND FINANCIAL CRIME DETERMINANT - A QUADRATIC APPROACH FOR THE EUROPEAN UNIONViorela Ligia Văidean, Patricia-Larisa Voie