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Author: Vladimir-Aurelian Enăchescu Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract The COVID-19 pandemic has had a profound impact on the global economy, and the financial services sector has been no exception. The way in which consumers interact with financial institutions and products has changed significantly in the …

The behaviour of the consumer of financial services in the post-pandemic period Read More »

Authors: Edi-Cristian Dumitra, Iulia Maria Gândea Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract This paper explores the way in which digitalisation might be considered the metaphor of ‘The Invisible Hand’ for the current economic environment, in which the paradigm of economics has been shifted towards a Digital …

Digitalisation-‘The Invisible Hand’ of Digital economy Read More »

Authors: Raluca Călin, Andreea Antoneac (Lungu), George Marian Călin, Valentin Claudiu Constantin, Silviu Adrian Iana Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract Through this study, we aimed to make a forecast of the payments made by the European Union (EU) through the Administrative Capacity Operational Program (ACOP) …

Expectations regarding payments to beneficiaries of the Administrative Capacity Operational Program (ACOP) Read More »

Author: Mariana-Cristina Bulucea Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract The purpose of the paper is to create a bibliometric analysis of studies published in the Web of Science database on audit rotation (AR). In order to capture the effects of the EU audit reform on this …

Audit firm rotation and audit quality: a literature review Read More »

Authors: Alexandra Delia Bugnariu, Cristina Didea (Castrase), Ion Cozma, Pamela Patrizia Podhora Vol. 7 • No. 13 • November 2022 View article PDF View abstract PDF Abstract Businesses are facing an uncertain world that is constantly changing due to social environment, consumer demand and product competitiveness, representing the determining factor of competitive market pressures. In …

Research on the use of management accounting system in early detection Read More »

 Author: Cătălin Câmpeanu Vol. 7 • No. 13 • November 2022 View article PDF                                                                                   …

Foreword Read More »

Authors: Adelina-Andreea Sirițeanu, Erika-Maria Doacă Vol. 7 • No. 12 • May 2022 View article PDF View abstract PDF Abstract Small and medium-sized enterprises in Romania, as well as those throughout the European Union, have been severely affected by the COVID-19 pandemic. This crisis has affected the HoReCa industry the most in the world, given …

Impact of the pandemic on the HoReCa industry in 2020 Read More »

Author: Ioana Marinela (Gavriluță) Turtă Vol. 7 • No. 12 • May 2022 View article PDF View abstract PDF Abstract Smart City’s role is to improve urban life through sustainable integrated solutions and address city-specific challenges in various policy areas, such as energy, mobility and transport, and ICT, which must also be effectively implemented. Smart …

The influence of Smart City development in Romania on the financial management of local authorities Read More »

Author: Mihail Alin Stanciu Vol. 7 • No. 12 • May 2022 View article PDF View abstract PDF Abstract The paper aims to investigate the nature of the relationship between insolvencies or registrations and the wage cost in Romania. The study uses monthly / annual data covering the period 2014 – October 2019. In order …

Dynamics of insolvencies/registrations of entities in correlation with wage costs Read More »

Authors: Victor Ogneru, Stelian Stancu Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract In this article we use econometric methods to identify and analyze the intensity of potential causality links between the VAT gap and the ability or the performance of a state to collect taxes and, consequently, …

The impact of the VAT gap on the degree of taxation of an economy-analysis with panel data Read More »