Employee job performance refers to how an employee carries out his/her assigned tasks. Employee performance on the job represents a variety of crucial factors that are dependent on the development, growth, and output of the organization. To offer future research areas, this study will identify key concerns and present trends in employee job performance. This study conducts a bibliometric analysis utilizing a sample of 105 studies from the SCOPUS database to determine the volume of research with the title search “Employee Job Performance“ between the years of 1981 and 2022. Researchers in this study chose the most eminent authors; sources; countries; and documents; based on their number of publications; and citations using Biblioshiny software. Furthermore, evaluate existing themes, identify any hurdles to the expansion of the literature, and make recommendations for future research directions. The majority of the papers on this topic have been published in China and Malaysia on this subject. The social exchange theory is often used to analyze the majority of employee job performance studies, which uses a quantitative methodology. Lastly, give suggestions for future studies and potential research directions. These suggestions help practitioners and policymakers recognize the significance of employee job performance within the context of organizations and take the necessary action.

This paper aims to analyze the quality of financial accounting information of public higher education institutions with financial autonomy in the Republic of Moldova and its dependence on their financial autonomy. For this purpose, financial statements and other relevant information available on the websites of public universities with financial autonomy in the Republic of Moldova were analysed. The analysis focused on the following research questions: i) is the quality of the information ensured in terms of the regulatory framework and user requirements? ii) is the quality of the information ensured in terms of the requirements of the regulatory framework and user requirements? iii) Is the quality of information related to the financial autonomy of universities? iiii) How can the enhancement of financial autonomy influence the quality of information? The results show that public higher education institutions with financial autonomy ignore the requirements of the regulatory framework on financial reporting and publication of financial statements, head’s report and auditor’s report on their websites. As a result, users do not have access to financial and accounting information and their conclusions and decisions may be distorted and unjustified. To rectify this, the financial management of the institution needs to be strengthened and all the opportunities afforded by its financial autonomy must be used. At the same time, this research depicts through bibliometric analysis scientific productivity, impact of scientific research, trending topics, and others. Thus, the methodological tools characteristic of the social sciences, quantitative and qualitative methods, were used to carry out the scientific approach.

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. A quantitative approach was used, and data collection was carried out by employing a research questionnaire distributed via a Google Form. The research hypotheses were examined with a sample size of 432 individual taxpayers, and quantitative data analysis was performed using PLS-SEM. The findings indicate that the association of tax compliance with a managerial approach model is suitable with the four study categories of quadrants that have been developed based on the Competence-Based View or Market-Based View approaches. This study offers a new perspective on tax compliance that can help tax authorities to develop policies, strategies, tactics, plans, and legal and commercial actions with the aim of avoiding tax noncompliance.

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 on economic growth in Central and Eastern European countries in a panel for the period 2000 to 2022.At the same time, we want to highlight the most current studies in the field with reference to the evolution of macroeconomic indicators with an impact on economic growth, in a dynamic and unpredictable context of socio-economic turmoil, as if more significant in the last 3 (three) years. The set of macroeconomic indicators was subjected to least squares (OLS) regression to establish the degree of relationship between them and economic growth in the selected sample. The regression results show that a set of variables (inflation rate, real interest rates, domestic credit granted to the private sector, current account balance, respectively government spending) have a negative and significant impact on economic growth, while trade openness has a positive impact. These findings underline the need to implement sound macroeconomic policies that promote sustainable economic development.

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 of companies, and implicitly on business models, leading to a redesign of management strategy towards the market, and towards traditional business models that are progressively replaced by other business models, in a new optic based on maximising competitive advantages. The aim of this research is to provide a comprehensive perspective on the impact that the digitisation process is having on business and implicitly on the accounting profession from the perspective of accounting professionals. The methodology of the study was based on the use of a quantitative research using a questionnaire as a research tool, in order to collect the data necessary to achieve the purpose and which was addressed to accounting professionals in Romania, namely in the north-east of the country. The results of the research highlighted the primary role of accounting professionals in the context of paradigm shifts from traditional to digitized accounting, to ensure a high level of service to management, with notable effects on business sustainability. The study is highly useful for the state and regulatory bodies that can adapt their future policies and strategies in the field of accounting and taxation, the academic world that must urgently adapt its university curriculum to the new realities imposed by the expansion of the phenomenon of digitization in accounting practices, as well as the management of entities that must identify the real opportunities of the use of digitization in the entity with medium and long-term effects on the creation of added value for it.

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 paid by companies and thereby achieve higher financial ratios. In this context, the aim of our research is to test the level of understanding and awareness of the term tax optimization, the accounting and tax legislation associated with the term tax optimization, and to identify tax optimization proposals by accountants in Suceava County. Subsequent to the proposed purpose, two research objectives were set, which aim, on the one hand, to assess the level of knowledge, perception, experience of the respondents, as well as to identify common trends related to tax optimization, and on the other hand, to assess the knowledge and perceptions of the participants in relation to the regulations and policies applicable in the field of tax optimization, to identify the level of compliance or concern of accountants in applying these regulations, with a focus on identifying the existence of differences in their perception of tax optimization. In order to achieve the set goal and related objectives, qualitative research was used, based on the structured questionnaire technique administered electronically to accountants. The results obtained show a wide acceptance of tax optimisation techniques and strategies among accountants, mainly due to their positive impact on business sustainability. The paper may be useful to the government, tax regulators and auditors, who can base their future tax policies and strategies on the findings of this research, as well as to the academic community, who can use them to guide future research.

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 present paper is determined by the need to optimize the financial education. Therefore, in order to accomplish the final objective, there will be elaborated different proposals and ideas for improving the financial literacy. The methodology will focus on approaching different perspectives from countries in which the financial education is rather on a mature path. On that account, the focus will be on official data regarding the well-being of those nation states as well as the educational system to which they abide. An approach that will actually lead to results that will present the best options for Romania and, above all, will also present the methods by which these ideas can be implemented.

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. As a result, financial information provides managers with a detailed and accurate picture of a firm’s financial situation, performance and development over time. The aim of this study is to conduct a critical review of the literature on the importance of accounting information in sustainable business and to identify management’s perception of the role of accounting information and the accounting professional in designing the sustainable business model. The research methodology used was the qualitative method, which allowed us to obtain in-depth and detailed information about management’s perception of the role of accounting information and the accounting professional in developing a sustainable business. The results of this study underline the trust and appreciation placed in accounting professionals, recognising their vital role in the development and success of a sustainable business. This positive perception among managers participating in this study is an important indicator of the value and impact that accounting professionals bring to organisations. Managers also recognise that a competent and experienced accounting professional makes a valuable contribution by interpreting and analysing financial and accounting information, thus ensuring that the organisation operates in an efficient and sustainable manner.

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. The analysis involved a bibliometric examination of a selection of more than 700 papers from papers indexed in the Web of Science database- Clarivate Analytics over 20 years from 2002 to the end of 2022 using the VOSviewer software. The results indicate a significant increase in interest in ESG (Environmental, Social, and Governance) reporting. This trend is consistent with the changes observed in the business environment, where companies recognize their responsibility to manage issues related to the environment, society and governance. The analysis highlights the increased impact of regulations and standards in the field of non-financial reporting. Directives and regulations issued by regulatory authorities and international bodies have helped establish a coherent framework for companies. There is a tendency to integrate non-financial information with traditional financial reporting. This demonstrates the companies’ effort to provide a complete and balanced picture of their performance. We are seeing an increase in requests from companies for assurance and third-party verification of non-financial reporting. This contributes to increasing credibility and trust in the information provided.

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 generate new income and value. However, digitization brings with it opportunities and challenges. For example, the digitization of services and the large collection of customer information might provoke skepticism and distrust among stakeholders, threatening the company’s income. One way for companies to overcome this problem is to build a strong reputation through sustainability reporting. Sustainability refers to the inclusion of social and environmental concerns in business operations and stakeholder interactions. As a result, sustainability reporting may be a powerful tool for increasing stakeholder trust and capitalizing on digital prospects.
The paper examines the effects of digitalization and non-financial reporting on stakeholder engagement. To address the research query, we conducted a thorough content analysis of company reports. It was crucial to employ empirical research to comprehend how stakeholder engagement evolves within nonfinancial reporting and digitalization. The first part of the study describes and evaluates the linkages between corporate digitalization, nonfinancial reporting, and stakeholder engagement based on qualitative data analysis of sustainability reports. The sample comprised sustainability reports from companies listed in the BSE BET-Index. The second part of the study is based on the same sample of companies. The company’s financial reports published on their website and the BSE website were analyzed to see if the companies have published their financial reports in XBRL format and if they can be found on the iXBRL site. Most companies currently give high priority to self-reported non-financial data and provide annual non-financial reports. After conducting the study, we can say that the companies not only acknowledge the importance of innovation but also demonstrate the capability to identify opportunities for global collaboration to improve their offerings and set themselves apart from competitors. The merging of sustainability and digitalization is pivotal for sustaining competitiveness and creating value for stakeholders.