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Authors: Silviu Gabriel Szentesi, Vanina Adoriana Trifan, Mioara Florina Pantea, Camelia Daniela Hațegan, Maria Sinaci Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract This study investigates the viewpoints of Romanian taxpayers regarding the various attitudes and factors that impact their compliant or non-compliant behavior regarding their tax payments. …

DEVELOPMENT AND VALIDATION OF A MANAGERIAL MODEL TO UNDERSTAND TAXPAYERS’ ATTITUDES AND PERCEPTIONS TOWARDS TAX COMPLIANCE Read More »

Author: Alin Vasile Strachinaru Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract A primary factor in determining the well-being of the population is economic growth, as this indicator is used to evaluate the success of the development of an economy. This article investigates the effects of macroeconomic indicators …

THE IMPACT OF MACROECONOMIC INDICATORS OF ECONOMIC GROWTH:AN EMPIRICAL ANALYSIS OF CENTRAL AND EASTERN EUROPEAN COUNTRIES Read More »

Author: Mihaela Ionela Socoliuc Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract The intensification of business globalisation, the large-scale extension of digitalisation in the business sphere, and the acceleration of technological progress as a result of research-development-innovation, are strongly influencing and impacting on the strategic and competitive objectives …

THE IMPACT OF DIGITALIZATION ON THE ACCOUNTING PROFESSION IN ROMANIA – A QUANTITATIVE RESEARCH Read More »

Author: Marian Socoliuc Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract The tax optimisation dome involves the use of legal methods and strategies, which result from the use of tax deductions, tax exemptions and deferrals or tax planning, all of which can be used to reduce the taxes …

TAX OPTIMIZATION IN ROMANIA FROM THE POINT OF VIEW OF ACCOUNTING PROFESSIONALS IN SUCEAVA COUNTY Read More »

Authors: Vanesa Luisa Sidor, Daniel Manațe Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract The financial education of the Romanian adults is in dire need of an improvement, that is because when it comes to financial literacy Romanians are below the European Average. Thus, the objective of the …

OPTIMIZING THE FINANCIAL EDUCATION OF ADULTS IN ROMANIA Read More »

Author: Elena Hlaciuc Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract The role of accounting information and therefore of the accounting professionals in firms and their contribution to the efficient conduct of economic activity has been the subject of numerous studies and is a major concern for researchers. …

MANAGEMENT’S PERCEPTION OF THE ROLE OF ACCOUNTING INFORMATION AND THE ACCOUNTING PROFESSIONAL IN DESIGNING THE SUSTAINABLE BUSINESS MODEL Read More »

Authors: Adelina Fometescu, Camelia-Daniela Hațegan Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract This paper provides a detailed perspective on trends and developments in non-financial reporting research. Several significant aspects are highlighted that reflect the increasing importance given to this topic in the academic community and business practices. …

NON-FINANCIAL INFORMATION REPORTING: LITERATURE REVIEW IN A BIBLIOMETRIC EXAMINATION Read More »

Author: Teodora Cucerzan (Matieș) Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract Because of its huge potential influence on consumers, society, and businesses, digitalization has been named „the fourth industrial revolution.” In terms of businesses, digitalization provides the possibility to employ digital technology to transform company models and …

NON-FINANCIAL REPORTING AND DIGITALIZATION, KEY FACTORS IN STAKEHOLDER ENGAGEMENT Read More »

Author: Ana-Maria Bores Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract In the current context, due to the changes taking place in the national business environment, we can also observe certain changes in the business environment of credit institutions, which are forced to take certain decisions with a …

IDENTIFYING AND QUANTIFYING THE INFLUENCE OF THE DETERMINING FACTORS OF CREDIT INSTITUTIONS’ PERFORMANCE THROUGH ECONOMETRIC RESEARCH Read More »

Authors: Corina Graziella Bâtcă-Dumitru, Cleopatra Șendroiu, Lavinia Denisia Cuc Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract Sustainability risk management has become increasingly pertinent in the modern corporate landscape. It recognizes that environmental, social, and governance (ESG) factors are pivotal in shaping a company’s long-term viability. Sustainability risks …

A NEW CHALLENGE IN THE RISK MANAGEMENT: SUSTAINABILITY RISKS Read More »