Author: Veronica Lebedinschi Vol. 11 • Special Issue • 2026 View abstract PDF View article PDF Abstract The paper examines the transfer of European best practices in human resource management within the public sector of the Republic of Moldova, in the context of European integration and the modernization of public administration. The research has a …
Authors: Timone Silviu Stăncioiu, Adina Eleonora Spînu, Mioara Florina Pantea Vol. 11 • Special Issue • 2026 View abstract PDF View article PDF Abstract The study investigates how organizational policies and practices support both career management and work-life balance in relation to organizational performance. The theoretical foundation of the research is the protean career concept, …
Authors: Alexandra Elena Tănase (Mihai), Constanța Popescu, Diana-Georgiana Dinu , Liana Paraschiv Vol. 11 • Special Issue • 2026 View abstract PDF View article PDF Abstract The integration of artificial intelligence (AI) in global corporations has evolved from an optional technological upgrade into a strategic necessity driven by accelerated digital transformation, heightened competitive pressure, and …
Authors: Cleopatra Șendroiu, Corina Graziella Bâtcă-Dumitru, Gabriela Lidia Tănase Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract The paper provides a synthesis of recent literature on the accounting profession, bringing together ideas from the field of professional ethics, corporate governance and professional responsibility. It shows how digitalization and …
Authors: Vanesa-Luisa Sidor, Lavinia-Denisia Cuc, Mirkó-György Gáti Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract With the digitalization of the decision-making process being a relatively new topic, the specialized literature is still in the process of formation, setting trends and highlighting the advantages and risks that come with …
Authors: Cristina Nicolaescu, Monica Veress Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract This article aims to analyze the negative trends in the financial reporting of Romanian listed companies during the period 2019–2023, marked by successive systemic crises (the COVID-19 pandemic, the energy crisis, and geopolitical instability). The …
Authors: Ana-Rebeca Neagu (Ion), Laurențiu-Eduard Ion, Beatrice -Elena Gore, Emil Grățianu, Florin Radu Vol. 11 • No. 20 • May 2026 View abstract PDF View article PDF Abstract This paper examines how cloud accounting can contribute to the modernization of management strategies in the field of public order and national security. It analyzes the benefits …
INNOVATION AND SECURITY: HOW CLOUD MANAGEMENT AND ACCOUNTING ARE SHAPING THE FUTURE Read More »
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 »
