Today, accounting is a necessity and not a desire. Concerns for the improvement of accounting practices are necessary, especially in Romania, where these activities are strengthened with the progress of the Romanian economy integration into the structures of the European Union. This paper...

Purpose – The purpose of this paper is to explore the applicability of an information submission model based on OWL (Web Ontology Language) that permits the subsequent implementation of knowledge‐sharing systems, such as the Set of Experience Knowledge Structure, among the various EU banking...